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[Cites 0, Cited by 0] [Section 2(7)] [Section 2] [Entire Act]

State of Uttarakhand - Subsection

Section 2(7)(b) in Uttaranchal Value Added Tax Act, 2005

(b)an owner or lessee or occupier of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy that such goods are for his personal use or consumption, and such transporter, transporting agent or owner or lessee or occupier of a warehouse, shall be deemed to have purchased such goods on his own account.]