Section 2(16) in Uttaranchal Value Added Tax Act, 2005
(16)[ "Importer" in relation to any goods means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer- (i) who makes first sale of any goods brought or received into the State from any place outside the State; or (ii) who receives any goods into the State on behalf of any other persons from any place outside the State; or (iii) on whose behalf any goods are received into the State from any place outside the State by any other person;] [Substituted by The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.]
