Section 31(1) in Uttarakhand Value Added Tax Rules, 2005
(1)A person other than a registered dealer, who wishes to import or receive into the State from any place outside the State goods notified under or referred to in sub-section (1) of Section 48 in excess of the quantity, measure or value specified thereunder, may obtain a certificate in Form XVII from the Assessing Authority in accordance with the provisions of this Rule and send to the selling dealer or consignor of the other State its original and duplicate copies.
