Section 6(9) in Uttaranchal Value Added Tax Act, 2005
(9)(a)Input tax credit shall not be claimed by a dealer where the Sale Invoice from the registered dealer selling the goods evidencing the input tax paid is-(i)not available with the dealer in original or its duplicate copy as per the provisions under Section 60 ; or(ii)the Assessing Authority has reason to believe that the original Sale invoice has not been issued by the selling dealer from whom the goods are purported to have been purchased;(b)Where a taxable person does not have an original Sale invoice or a duplicate copy thereof, evidencing the input tax paid, Assessing Authority may after recording the reasons in writing allow an input tax credit in the tax period in which the credit arises where the Assessing Authority is satisfied -(i)that the taxable person took all the reasonable steps to obtain a Sale invoice;(ii)that the failure to obtain Sale invoice was not due to any fault of the taxable person; and(iii)the amount of input tax claimed by the taxable person is correct;
