Section 15(7) in Uttaranchal Value Added Tax Act, 2005
(7)Every dealer who has been a registered dealer under the provisions of Uttaranchal (the Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002 immediately before the commencement of this Act and is not liable to registration under this Act in view of the turnover limits mentioned in sub-section (7) of Section 3, but if he desires to retain registration, he may be granted Voluntary Registration under this Act on his application submitted within such time and in such manner as may be prescribed and shall be deemed to be registered under this Act from the date of commencement of this Act;
