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[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

State of Uttarakhand - Subsection

Section 4(3)(a) in Uttaranchal Value Added Tax Act, 2005

(a)When goods are sold or purchased in containers or packed in any packing material, the rate of tax applicable to such containers or packing material, as the case may be, shall, whether the price of container or packing material is charged separately or not, be the same as those applicable to the goods contained or packed and turnover in respect of container and packing material shall be included in the turnover of such goods.