Section 65(2) in Uttaranchal Value Added Tax Act, 2005
(2)Where at a check post or any other place inside the State it is found that any taxable goods for the purpose of business, are being imported without a form of declaration prescribed under Section 48, unless otherwise proved after furnishing proper and sufficient evidence, it shall be presumed that-(a)such goods are being imported with a view to evade payment of tax under this Act; and(b)such goods are being imported with a view to evade payment of tax on sales of such goods under this Act:Provided that if goods are meant for use in manufacture of any goods, it shall be presumed that goods are being imported with a view to evade payment of tax on sale of goods to be manufactured by using such goods.
