Section 3(4) in Uttaranchal Value Added Tax Act, 2005
(4)Where a dealer carries on the business of-(a)sale of any taxable goods in the course of inter-State trade or commerce; or(b)sale of any taxable goods in the course of export out of the territory of India;or(c)consigns any taxable goods for delivery at a place outside the State; or(d)sale of any taxable goods purchased or received from outside the State; or(e)purchases of any taxable goods after furnishing any form of declaration or certificate prescribed either under Uttaranchal (the Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002 or the Central Sales Tax Act,1956; or under this Act; or(f)sales or purchases of taxable goods if such dealer is already registered under the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 or the Central Sales Tax Act, 1956; and desires to retain such registration after the commencement of this Act or applies for grant of registration voluntarily under the provisions of this Act; and(i)if such dealer has been carrying on the business in the immediately preceding assessment year and continues it on the date of commencement of this Act, he shall be liable to pay tax from the date of commencement of this Act; and(ii)if such dealer commences business on or after the date of commencement of this Act, he shall be liable to pay tax from the date on which any of events from (a) to (f) above takes place for the first time in any assessment year;
