Section 42A in Uttaranchal Value Added Tax Act, 2005
42A. [ Documents to be carried and information to be given regarding goods in movement. [Inserted Vide The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.]
- The owner or a person duly authorized by such owner or the driver or personin-charge of a vehicle or of goods in movement, as the case may be, who intends the movement of goods, exceeding such quantity or measure or of such value as may be notified by the state Government in that behalf shall, before movement of goods prepare such documents containing such information in this regard as may be prescribed and submit such information to such authority in such form and manner within such time as may be prescribed and during the movement of goods shall carry with him such document and invoice/ challan (as applicable), and document of title to goods/ GR/ Bilty or like other such documents .
