Section 80(23) in Uttaranchal Value Added Tax Act, 2005
(23)Every dealer who has been a registered dealer under the Repealed Act, and is not liable to registration in view of the turnover limits under this Act, and has not already applied for and/or granted voluntry registration, but he desires to retain registration and makes an application for this purpose, he may be granted voluntary registration under this Act and shall be deemed to be a registered dealer under this Act.
