Section 65(1) in Uttaranchal Value Added Tax Act, 2005
(1)Where any goods relating to business are-(a)traced to a dealer and are found in a building or place but the dealer has not accounted for such goods in his books of account; or(b)traced to a dealer and are found in a vehicle, whether belonging to the dealer or not, such goods are not accompanied with the documents prescribed under any provision of this Act.; or(c)found in the custody of any person who claims to carry on any profession other than business but fails to prove that such goods belong to some other person or dealer, it shall be presumed that such goods have been imported or purchased within the State by such dealer or person with a view to evade payment of tax on sale of such goods or if the goods found are for use in manufacture, the tax on the sale of goods to be manufactured by using such goods.
