Section 11(2) in Uttarakhand Value Added Tax Rules, 2005
(2)Every dealer who desires to pay tax as per the provisions of subSection (1) of Section 7 of the Act, shall submit to the assessing authority an application in Form XXII within 45 days of the commencement of the Assessment year.Explanation: - Turnover for the purpose of this subrule means the gross turnover of sales within the State excluding sale of goods specified in Schedule II(C), Schedule III and the goods specified in Schedule 1 on which additional excise duty is liable under Additional Duties of Excise (Goods of Special Importance) Act, 1957.
