Section 13(1) in Uttarakhand Value Added Tax Rules, 2005
(1)The tax shall be levied at the rates prescribed under Section 4 of the Act and shall be computed as per the provisions of Section 3, on the net turnover of sales within the State, deducting from the gross turnover, the sales of goods which have taken place -(a)in the course of inter-State trade or commerce,(b)outside the State of Uttarakhand other than by way of sale, and(c)in the course of export out of the territory of India.
