Section 3(9) in Uttaranchal Value Added Tax Act, 2005
(9)Taxable Turnover - (a) The tax payable by a dealer liable to pay tax under sub-section (3) of Section 3 shall be levied on his taxable turnover of sales;(b)Taxable turnover of sales in relation to a dealer liable to pay tax on sale of goods under sub-section (3) of Section 3 shall be that part of the gros turnover of sales during any period which remains after deducting therefrom,(a)sales of goods declared as exempt from tax in Schedule 1;(b)sales of goods which are shown to the satisfaction of the Assessing Authority to have taken place-(i)in the course of inter-State trade or commerce, or(ii)outside the State of Uttaranchal other than by way of sale; or(iii)in the course of export of the goods out of the territory of India:Explanation. - Section 3, Section 4 and Section 5 of the Central Sales Tax Act, 1956 shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in sub-clause (i), sub-clause (ii) or sub-clause (iii).(c)in case of turnover of sales in relation to works contract certain deductions as may be prescribed and subject to such conditions and restrictions as may be imposed;(d)such other sales as may be prescribed and subject to such conditions and restrictions as may be imposed;
