Section 3(8) in Uttaranchal Value Added Tax Act, 2005
(8)For the purpose of calculating the gross turnover to determine the liability to pay tax under the Act-(a)except as otherwise expressly provided, the turnover of all sales (whether taxable or not) and as the case may be, the turnover of all purchases on which tax is payable under the provisions of sub-section (10) of this Section shall be included;(b)the turnover shall include all sales and such purchases made by the dealer in his account and also on behalf of principals whether disclosed or not;
