Section 27(10) in Uttaranchal Value Added Tax Act, 2005
(10)Where the period of business of such casual dealer during a financial year exceeds 60 days and he ceases to be a casual dealer, he shall apply for registration as a regular dealer under Section 15 and shall be assessed to tax as a regular dealer for the whole year as per the provisions of Section 25 or Section 26;Provided that the taxable quantum as per sub-section (9) above shall be calculated for total of the broken periods:Provided further that the turnover and the tax assessed under this Section for various periods in a financial year shall be merged in the final assessment and any tax paid as a casual dealer shall be adjusted against the tax payable on final assessment under Sections referred to above.
