Section 4(3)(c) in Uttaranchal Value Added Tax Act, 2005
(c)[ the rate of tax on such parts, spares and accessories, which are not classified elsewhere in the Principal Act, shall be same as applicable to that commodity under said Act.] [Clause (c) of sub-section (3) of Section 4 inserted vide Notification No.22 /XXXVI(3) /2010/ 76(1)/2009, dated 07-01-2010]