Section 65(1)(c) in Uttaranchal Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 65(1)] [Section 65] [Entire Act]

State of Uttarakhand - Subsection

Section 65(1)(c) in Uttaranchal Value Added Tax Act, 2005

(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.

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State of Uttarakhand - Subsection

Section 65(1)(c) in Uttaranchal Value Added Tax Act, 2005