Section 6(7)(xi) in Uttaranchal Value Added Tax Act, 2005
(xi)[ goods purchased from a registered dealer who has given an option to pay Presumptive Tax at a percentage of turnover of sales under sub-section (1) of Section 7 or a lump sum amount in lieu of tax on sale and/ or purchase of such goods by way of composition under sub-section (2) of Section 7.] [Sub-clause (xi) of Clause (a) of sub-section (7) of Section 6 inserted vide Notification No.1314 /XXXVI(4) /2008, date 31-3-08.]