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[Cites 0, Cited by 0] [Section 42B(4)] [Section 42B] [Entire Act]

State of Uttarakhand - Subsection

Section 42B(4)(ii) in Uttaranchal Value Added Tax Act, 2005

(ii)"Person transporting goods" shall, besides the owner, include manager, agent, driver, employee of the owner, a person in-charge of a place of loading or unloading of goods or in charge of a goods carrier carrying such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee.