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[Cites 0, Cited by 0] [Section 76(6)] [Section 76] [Entire Act]

State of Uttarakhand - Subsection

Section 76(6)(a) in Uttaranchal Value Added Tax Act, 2005

(a)the dealers who had opted for moratorium for payment of tax in lieu of exemption from tax, shall be eligible for the facility of moratorium to the extent of aggregate amount of hundred percent of the amount of exemption from tax mentioned in the eligibility certificate and fifty percent of the amount of fixed capital investment mentioned in the eligibility certificate less aggregate of such amount in respect of which facility of moratorium for payment of tax has been availed during the period before the commencement of this Act, for the period remaining on that date out of the maximum period mentioned in the order of moratorium.