Section 4(2)(g) in Uttaranchal Value Added Tax Act, 2005
(g)[ In case of sale of used capital goods, purchased within one year prior to the date of the commencement of this Act or, as the case may be, from the date of registration under this Act, and on the purchase of which no tax has been paid in the State under this Act or under the repealed Act at the time of purchase, the tax shall be payable at the rate as per the Schedule; [Clause (g) of sub-section (2) of Section 4 inserted vide Notification No. 1314/ XXXVI(4)/2008, dated 31-3-08.]