Section 48A(1) in Uttaranchal Value Added Tax Act, 2005
(1)Notwithstanding anything contained in Section-48 with a view to ensure that there is no evasion of tax payable under this Act the owner or a person duly authorized by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, (hereinafter referred to as the transporter) who intends to transport into the State from any place outside the State, any goods exceeding such quantity or measure or of such value as may be notified by the state Government in that behalf, before entering into the state shall prepare and submit online information in a prescribed form (hereinafter called "Trip-Sheet") in such manner and within such time as may be prescribed. provided that in certain circumstances, online submission of "Trip-Sheet" may be relaxed by the Commissioner for a specified period.
