Section 4(1) in Uttaranchal Value Added Tax Act, 2005
(1)The tax payable by a dealer under this Act shall be levied on his taxable turnover at such rates as may be prescribed in Schedules under subsection (2), but not exceeding-(a)the maximum rate for the time being specified in Section 15 of Central Sales Tax Act, 1956 in respect of declared goods; and(b)fifty percent in respect of goods other than the goods referred to in clause (a) above;Provided that in case of transfer of the right to use any goods, the rate of tax shall not exceed twenty percent in respect of goods other than the goods referred to in clause (a) above.
