Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18(5)] [Section 18] [Entire Act] State of Uttarakhand - Subsection Section 18(5)(a) in Uttaranchal Value Added Tax Act, 2005 (a)the tax that would be payable in respect of those goods if the goods were sold at fair market price on that date; or