Section 15(8) in Uttaranchal Value Added Tax Act, 2005
(8)Every dealer who had applied for grant of registration certificate under any provision of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 before the date of commencement of this Act, and whose such application is pending for disposal before the Assessing Authority under that Act, if registration certificate is subsequently granted to him under that Act, and if he has not discontinued business till the date of commencement of this Act, he shall be deemed registered dealer with effect from the date of commencement of this Act.
