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[Cites 0, Cited by 0] [Section 15(2)] [Section 15] [Entire Act]

State of Uttarakhand - Subsection

Section 15(2)(e) in Uttaranchal Value Added Tax Act, 2005

(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