Section 12(1) in Uttarakhand Value Added Tax Rules, 2005
(1)Where the period of business operation of a casual dealer in the State is 60 days or less, he may at his option, submit to the Assessing Authority application for registration in Form I (C) accompanied by satisfactory proof of deposit of fees prescribed under rule 8, along with a declaration in Annexure I indicating the nature of goods, their value and such other relevant particulars of his business which he intends to conduct.
