Section 47(1)(c) in Uttarakhand Value Added Tax Rules, 2005
(c)[ by such courier services as may be approved by the Commissioner; or [Clause (c) & Clause (d) of sub-rule (1) of Rule 47 inserted vide Notification No. 557/2010 / 181 (120)/XXVII(8)/2008, dated 31-12-2010.]