Section 23(6) in Uttarakhand Value Added Tax Rules, 2005
(6)(a)No purchasing dealer holding a recognition certificate shall issue any declaration except in a declaration form obtained by him from the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.] of the circle in which he is registered and not declared obsolete or invalid under the provisions of sub-rule (13)(b)No selling dealer shall accept any declaration from the purchasing dealer unless it is furnished in a declaration form duly obtained by such purchasing dealer from the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.] of the circle in which he is registered, provided that such form has not been declared obsolete or invalid under the provisions of sub-rule (13)
