Section 6(8)(h) in Uttaranchal Value Added Tax Act, 2005
(h)goods purchased from a registered dealer who has given an option to pay Presumptive tax at a percentage of turnover of sales under sub-section (1) of Section 7 and a lump sum amount in lieu of tax on sale and, or purchase of such goods by way of composition under sub-Section(2)of Section 7; or