Section 3A(2) in Uttaranchal Value Added Tax Act, 2005
(2)No additional tax under sub-section (1) shall be levied and paid on.(a)the turnover of sale or purchase or both as the case may be, of goods specified in Schedule-I, II(A), II(C) and III;(b)turnover of sale or purchase or both as the case may be, of goods declared to be special importance in the inter-State trade or commerce under Section 14 of the Central Sales Tax Act, 1956;(c)Such sale or purchase, or sale or purchase of such goods by such class of dealer as may be specified in the notification issued by the State Government under Section 4(6).
