Section 48(1) in Uttaranchal Value Added Tax Act, 2005
(1)Any person or dealer (hereinafter in this Section referred to as importer) who intends to bring, import or otherwise receive, into the State from any place outside the State, any goods other than the goods specified in schedule (I) referred to in clause (a) of sub-Section-(2) of Section-4 exceeding such quantity or measure or of such value as may be notified by the state Government in that behalf, shall obtain the prescribed from of declaration or certificate from his assessing authority;provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate.provided further that in case of the class of assesses, authorized by the commissioner Commercial Tax, may themselves download the declaration form of the series and serial no. as prescribed by the Commissioner, Commercial Tax and may use them in accordance with the Act and the rules made there under.
