Section 30(1) in Uttarakhand Value Added Tax Rules, 2005
(1)A registered dealer desirous of importing or receiving into State from any place outside the State goods notified under or referred to in sub-Section (1) of Section 48 in excess of the quantity, measure or value specified thereunder shall send to the selling dealer or consignor of the other State two copies of the declaration in Form XVI, obtained by him under sub-rule (4).
