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[Cites 0, Cited by 0] [Section 5] [Entire Act]

State of Uttarakhand - Subsection

Section 5(4) in Uttaranchal Value Added Tax Act, 2005

(4)The net tax payable by a dealer liable to pay tax but not registered under this Act for a tax period shall be equal to the output tax and tax on purchases, if any, payable for the said period.