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 48(13)] [Section 48] [Entire Act] State of Uttarakhand - Subsection Section 48(13)(b) in Uttaranchal Value Added Tax Act, 2005 (b)the goods which are being carried in a vehicle belonging to the owner of such goods; and (c) the goods which are being carried by a person.]