Section 38(1) in Uttaranchal Value Added Tax Act, 2005
(1)Any person or a dealer or embassies, international organizations listed in Schedule V of this Act, shall be entitled to claim refund of tax paid by him on the purchase of goods and notwithstanding anything contained in Section 36, the amount due for refund shall be refunded within 45 days of the presentation of the claim for refund.
