Section 23(1) in Uttarakhand Value Added Tax Rules, 2005
(1)Where a dealer holding a recognition certificate purchases any goods referred to in clause (a) of sub-section (7) of Section 4, for use as Capital goods and raw material for the purpose of manufacture of any goods, he shall, if he wishes to avail of the concession referred to therein, furnish to the selling dealer a declaration in Form XI (hereinafter called a ""Declaration Form")
