Section 15(2) in Uttaranchal Value Added Tax Act, 2005
(2)Every dealer-(a)who sells any goods imported by him from outside Uttaranchal; or(b)who sells goods manufactured by him by using goods imported from outside the State; or(c)who is liable to pay tax under any other provision of this Act, or(d)who is subjected to tax deduction at source under the provisions of Section 35 ; or(e)who would be liable to pay tax (had the exemption not been granted under this Act), provided his actual or estimated turnover for the assessment year is not less than the taxable quantum as per sub- Section (7) of Section 3; or(f)who commences business during the course of an assessment year and whose average monthly estimated turnover for the remainder of such year, or whose actual turnover in any month during the aforesaid period is not less than one-twelfth of the amount specified in sub-section (7) of Section 3, shall be liable for registration:Provided that it shall not be necessary for a dealer who deals exclusively in goods exempted from tax under the provisions of this Act other than those exempted conditionally, to obtain registration under this Act.
