Section 76(6)(c) in Uttaranchal Value Added Tax Act, 2005
(c)[ any taxable dealer purchasing goods from such dealer holding eligibility certificate and who is exempted from tax, whether wholly or partially, shall be entitled to Input Tax Credit of the amount of tax charged in the sale invoice of the selling dealer and for this purpose the selling dealer shall append the following certificate in the sale invoice regarding- [Substituted vide Notification No. 1314/XXXVI(4)/2008, date 31-3-08.]