Section 12(10) in Uttarakhand Value Added Tax Rules, 2005
(10)Where such a dealer intends to do business in the State again and the period does not exceed 60 days in the financial year, he shall not be required to deposit fees for registration in the subsequent period if his intended business is covered under the period for which fee has already been deposited:Provided that where the period of business of such a dealer during a financial year exceeds 60 days and he ceases to be a casual dealer, he shall apply for registration as a regular dealer and shall be assessed to tax as a regular dealer for the whole year, but he shall not be required to deposit fees for registration in the subsequent period if fee has already been paid for the period.
