Section 65(6) in Uttaranchal Value Added Tax Act, 2005
(6)Where a dealer obtains any Sale invoice from a registered dealer without making purchase of goods shown in such Sale invoice, it shall be presumed that the dealer obtaining such documents has purchased goods shown in such document from other person with a view to evade payment of tax on purchase of such goods in the circumstances in which tax can not be levied on the person selling such goods and tax shall be payable under the provisions of this Act on such purchases by the dealer purchasing the goods.
