Section 16(1) in Uttaranchal Value Added Tax Act, 2005
(1)Any dealer who,-(a)intends to manufacture any taxable goods for sale, or(b)intends to carry on business of sale or purchase of taxable goods; or(c)is carrying on business of sale or purchase of goods but otherwise is not liable to obtain registration if he so desires, may present an application in the prescribed manner for grant of voluntary registration under this Act, and such registration certificate if granted, shall be valid with effect from the date on which the application is presented.
