Section 62(2) in Uttaranchal Value Added Tax Act, 2005
(2)[ A true copy of such report shall be furnished by such dealer to the Assessing Authority along with the annual return as prescribed in Section 25.] [Substituted vide Notification No. 331/XXXVI(3)/2010/52(1)/2010,dated 06-10-2010.][Provided that the dealers dealing exclusilvely in purchase and sale of goods exempted from tax under the Act or the dealer making subsequent sale of Special Category Goods need not submit audit report provided under sub-section (1).] [Proviso in sub-section (2) of Section 62 inserted vide Notification No. 22/ XXXVI(3) /2010 /76(1) /2009, dated 07-01-2010.]
