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[Cites 0, Cited by 0] [Section 16(3)] [Section 16] [Entire Act]

State of Uttarakhand - Subsection

Section 16(3)(i) in Uttarakhand Value Added Tax Rules, 2005

(i)in respect of goods which were subjected to tax at the single point under the repealed Act, and tax has been charged separately on the bill, Input Tax Credit shall be the amount of such tax or the tax which should have been payable at the rate applicable on the date of commencement of the Act, whichever is lower,