Section 22(1) in Uttaranchal Value Added Tax Act, 2005
(1)Where any tax on sale of goods is payable on any turnover by a dealer (including a commission agent or any of the persons mentioned in clause (c) of sub-section (11) of Section 2) registered under this Act, such a dealer may recover an amount, equivalent to the amount of tax on sale of goods payable, from the person to whom the goods are sold by him, whether on his own behalf or on behalf of his principal:Provided that no dealer shall realise from any person whom the goods are sold, any amount by way of tax or any amount in lieu of the tax by giving it a different name or colour, which is not payable by him or is in excess of the amount payable by him under the provisions of this Act:Provided further that no dealer who agrees to pay a Presumptive Tax under the provisions of sub-section (1) of Section 7 or from whom the Assessing Authority agrees under sub-section (2) of Section 7 to accept a composition money in lieu of the amount of the tax payable by him, shall realise from any person any amount by way of tax on sale of goods or an amount in lieu thereof by giving it a different name or colour.
