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THE UTTARAKHAND VALUE ADDED TAX ACT, 2005
(No.27 of 2005)
Incorporating amendments made by-
THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT,2005)
(AMENDMENT) ACT, 2008
(Act No.05 OF 2008),
By Notification no.- 1314/XXXVI(4)/2008
Dated Dehradun, March 31, 2008
THE UTTARAKHAND VALUE ADDED TAX
(SECOND AMENDMENT) ACT, 2008
( ACT No.10 OF 2008),
By Notification no.- 204/XXXVI(3)/27/2008
Dated Dehradun, December 22, 2008
THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT,2005)
(THIRD AMENDMENT) ACT, 2009
(Act No.11 OF 2010),
By Notification no.- 22/XXXVI(3)/2010/76(1)/2009
Dated Dehradun, January 07, 2010
THE UTTARAKHAND VALUE ADDED TAX
(AMENDMENT) ACT, 2010
( ACT No.25 OF 2010),
By Notification no.- 331/XXXVI(3)/2010/52(1)/2010
Dated Dehradun, October 06, 2010
THE UTTARAKHAND VALUE ADDED TAX
(AMENDMENT) ACT, 2012
( ACT No.09 OF 2012),
By Notification no.- 178/XXXVI(3)/2012/35(1)/2012
Dated Dehradun, June 13, 2012
Go to - VAT RULES
CHAPTER I PRELIMINARY |
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Sections |
Details |
Related rules |
Sec. 1 |
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Sec. 2 |
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CHAPTER II THE INCIDENCE, LEVY AND RATES OF TAX |
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Sec. 3 |
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Sec. 3A |
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Sec. 4 |
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Sec. 4A |
Levy of tax by weight volume, measurement or unit on certain goods |
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Sec. 5 |
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Sec. 6 |
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Sec. 7 |
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Sec. 8 |
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Sec. 9 |
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Sec. 10 |
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Sec. 11 |
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Sec. 12 |
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Sec. 13 |
Certain Agents liable to tax for Sale on behalf of Principal |
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Sec. 14 |
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CHAPTER III REGISTRATION, AMENDMENT AND CANCELLATION |
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Sec. 15 |
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Sec. 16 |
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Sec. 17 |
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Sec. 18 |
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Sec. 19 |
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Sec. 20 |
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Sec. 21 |
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Sec. 22 |
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CHAPTER IV RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX |
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Sec. 23 |
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Sec. 24 |
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Sec. 25 |
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Sec. 26 |
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Sec. 27 |
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Sec. 28 |
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Sec. 29 |
Assessment of the Turnover not Assessed or Assessed at |
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Sec. 30 |
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Sec. 31 |
Power to set aside an order of Assessment DELETED vide notification no. 103 Dated 31st March 2016 |
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Sec. 32 |
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Sec. 33 |
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Sec. 34 |
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Sec. 34A | Tax to be first charge |
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Sec. 35 |
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CHAPTER V REFUND AND AJJUSTMENT |
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Sec. 36 |
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Sec. 37 |
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Sec. 38 |
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Sec. 39 |
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Sec. 40 |
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Sec. 41 |
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CHAPTER VI INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE AND ESTABLISHMENT OF CHECK POST |
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Sec. 42 |
Power to order Production of Accounts and Power of Entry and Inspection |
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Sec. 42A |
Documents to be carried and information to be given regarding goods in movement |
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Sec. 43 |
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Sec.43A |
Movement of goods within the State or from State to outside the State |
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Sec. 44 |
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Sec. 45 |
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Sec. 46 |
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Sec. 47 |
Establishment of Check-Posts and Barriers (Deleted vide notification no.- 178 /2012/XXXVI(3)/2008 Dt. 13-09-2012) |
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Sec. 48 |
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Sec. 48A |
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Sec. 49 |
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Sec. 50 |
Transit of Goods by Road through the State against “Transit-Pass” |
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Sec. 50A |
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CHAPTER VII APPEAL AND REVISION |
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Sec. 51 |
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Sec. 52 |
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Sec. 53 |
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Sec. 54 |
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Sec. 55 |
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Sec. 56 |
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Sec. 57 |
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CHAPTER VIII OFFENCES AND PENALTIES |
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Sec. 58 |
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