Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act] State of Uttarakhand - Subsection Section 4(2)(b) in Uttaranchal Value Added Tax Act, 2005 (b)Subject to the provisions of Section 3, a dealer shall be liable to pay tax on his taxable turnover-(i)At every point of sale at the rate hereafter provided: