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[Cites 0, Cited by 0] [Section 32(9)] [Section 32] [Entire Act]

State of Uttarakhand - Subsection

Section 32(9)(a) in Uttaranchal Value Added Tax Act, 2005

(a)has included any turnover and any superior authority or Court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment -
(i)of such dealer for any other assessment year, or
(ii)of such dealer under the Central Sales Tax Act,1956, or
(iii)of any other dealer, whether under this Act, or under the Central Sales Tax Act, 1956; or