Section 23(3) in Uttaranchal Value Added Tax Act, 2005
(3)[ Every dealer or a person liable to pay tax shall also submit along with the return a list of purchases from registered dealers of goods in respect of which input tax credit is being claimed, and also a list showing sale to the registered dealers, in the prescribed manner containing such particulars as may be prescribed.] [Substituted vide Notification No. 1314/XXXVI(4)/2008, date 31-3-08.]
