Section 5(3) in Uttaranchal Value Added Tax Act, 2005
(3)Input Tax- Subject to the provisions of Section 6, Input tax in relation to any registered dealer means the tax paid or payable under this Act by the dealer to another registered dealer on the purchase of any taxable goods other than Special Category Goods, in the course of business for resale or for use in manufacturing or processing of such taxable goods for sale or for use as container or packing materials for packing of such manufactured goods.
