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[Cites 0, Cited by 0] [Section 4(6)] [Section 4] [Entire Act]

State of Uttarakhand - Subsection

Section 4(6)(b) in Uttaranchal Value Added Tax Act, 2005

(b)Where any dealer or person has purchased any goods under a declaration or certificate given by him under any notification issued under this Section, and-
(i)any of the conditions subject to which such exemption was granted; or
(ii)any of the restrictions or the conditions of the declaration or the certificate, are not complied with for any reasons whatsoever, then without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the Schedule under Section 4 notwithstanding that such dealer or person was not liable to pay tax under any other provisions of this Act and accordingly the dealer or the person who has become liable to pay tax under this sub-section shall file a return including the sale price of such goods therein, and also pay the tax, in the prescribed manner. The tax due from any such dealer or person shall be assessed and recovered as if the person or dealer is a dealer liable to be proceeded against under the provisions of this Act.