Section 3(10)(b) in Uttaranchal Value Added Tax Act, 2005

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State of Uttarakhand - Subsection

Section 3(10)(b) in Uttaranchal Value Added Tax Act, 2005

(b)from a person other than a registered dealer and tax on sale of such goods can not be levied on the seller either in view of any provision of this Act or because the selling dealer though liable to pay tax has not obtained registration; he shall be liable to pay tax on purchase price of such goods if-

(i)goods are not sold within the State of Uttaranchal, or in the course of Inter-State trade or commerce or in the course of export out of the territory of India; or

(ii)goods are consumed or used in the manufacture of goods exempt from tax under this Act; or

(iii)goods are used or consumed in the manufacture of goods and such manufactured goods are disposed of otherwise than by way of sale in the State of Uttaranchal or in the course of inter-State trade or commerce or in the course of export out of the territory of India; or

(iv)goods are used or consumed otherwise, and such tax shall be levied at the same rate at which it would have been levied under this Act on the sale of such goods within the State on the date of such purchases:

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State of Uttarakhand - Subsection

Section 3(10)(b) in Uttaranchal Value Added Tax Act, 2005