Section 4A in Uttaranchal Value Added Tax Act, 2005
4A. [ Levy of tax by weight volume, measurement or unit on certain goods. [Inserted vide The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.]
- Notwithstanding anything contained in Section 3 and Section 4, the State Government may, by notification, fix the amount of tax payable on the sale or purchase of certain goods or a class of goods in respect of a specified area or whole of the State, on the basis of weight, volume, measurement or unit, and subject to such terms and condition as may be notified.]
