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[Cites 0, Cited by 0] [Section 65(7)] [Section 65] [Entire Act]

State of Uttarakhand - Subsection

Section 65(7)(c) in Uttaranchal Value Added Tax Act, 2005

(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.