Section 20(12) in Uttaranchal Value Added Tax Act, 2005
(12)[ No security under this Section shall be required to be furnished by a dealer exclusively dealing in goods exempted from tax under Section 4 and not making use of any of the forms prescribed under this Act or under the Central Sale Tax Act, 1956.] [Substituted vide Notification No. 1314/XXXVI(4)/2008, date 31-3-08.]
