Section 13(6) in Uttarakhand Value Added Tax Rules, 2005
(6)[ The turnover of a dealer who is neither an importer nor a manufacturer, or who neither imports goods from nor exports goods outside the territory of India, and who has opted for Levy of presumptive tax under the provisions of sub-Section (1) of Section 7 of the Act shall be determined separately and its net turnover shall be computed after deducting from its gross turnover, the turnover in respect of the goods specified in Schedule II-(C) and Schedule III and of the goods specified in schedule (I) on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957.] [Substituted vide Notification No. 324/XXVII(8)/2008, dated 14-5-2008.]
