Section 16(2) in Uttarakhand Value Added Tax Rules, 2005
(2)The dealer shall, in respect of purchase of goods other than capital goods, claim Input Tax Credit in the return for a tax period, and for this purpose, shall furnish the details of such goods purchased from registered dealers within the State, with the relevant return in the format of Annexure II of Form III within the time and in the manner prescribed for the purpose under Rule 11.
