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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of Uttarakhand - Subsection

Section 4(2)(d) in Uttaranchal Value Added Tax Act, 2005

(d)In respect of goods other than those included 12.5 percent in any of the Schedules.
(ii)At the point of sale by Manufacturer or sale by at the rate Importer in respect of Special Category Goods specified therein specified in Schedule III.