Section 35(7) in Uttaranchal Value Added Tax Act, 2005
(7)Any deduction made in accordance with the provisions of this Section and credited in the Government Treasury shall be treated as payment of tax on behalf of the person from whose bills or invoices the deduction has been made, and credit shall be given to him for the amount so deducted on the production of the certificate referred to in sub-section (5), in the assessment made for the relevant assessment year.
