Section 40(4) in Uttaranchal Value Added Tax Act, 2005
(4)Where any amount has been deposited by any dealer in accordance with the provisions under sub-section (1), the dealer shall not be entitled to allow refund of such amount to the purchaser of goods.Explanation. - The expression "final order on appeal or revision" includes an order passed by the Supreme Court under Article 32, Article 132, Article 133, Article 136 or Article 137 or by the High Court under Article 226 or Article 227 of the Constitution.
