Section 2(13) in Uttaranchal Value Added Tax Act, 2005
(13)"Document" means title deeds, writing or inscription and includes electronic data, computer programmes, computer tapes, computer discs computer floppies and the like that furnishes evidence;[(13-A)"Document of Title" means, any document which confers a title of goods and includes a bill of lading, dock warrant, goods receipt/ bilty, railway receipt, warehouse keeper's certificate, warrant or order for the delivery of goods and any other like document used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorize, either by endorsement or by delivery, the possessor of the document to transfer or to receive goods thereby represented.] [Inserted vide The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.]
