Section 65(7) in Uttaranchal Value Added Tax Act, 2005
(7)Where the Assessing Authority is satisfied that a "scheme" has been entered into or carried out such that a person, in connection with the scheme, has obtained the tax benefit resulting in-(a)a reduction in the liability of any person to pay tax ; or(b)an increase in the entitlement of a person to an input tax credit or refund; or(c)any other avoidance or postponement of liability for the payment of tax, it shall be presumed that such person or persons who carried out or entered into the scheme did so for the sole and dominant purpose to enable such person to obtain the tax benefit, and the Assessing Authority may determine the liability of such person who has obtained the benefit as if the scheme had not been entered into or carried out.Explanation. - The "scheme" includes any agreement, arrangement, promise, or undertaking whether express or implied and whether or not enforceable, or intended to be enforceable by legal proceedings, and any plan, proposal, course of action, or course of conduct.
