UTTARANCHAL VAT RULES, 2005
3: Power to create Zones,
Regions, Ranges and Circles:
4: Commercial
Tax Authorities and their powers:
5: Powers
of Assessment and matters incidental thereto:
6: Jurisdiction of Assessing
Authority:
7: Application
for Registration:
8: Fees for Registration and
its Renewal:
9: Grant
of Registration Certificate:
10: Cancellation
of Registration Certificate:
SUBMISSION OF RETURN AND CALCULATION
OF
TURNOVER AND
ASSESSMENT OF TAX
12: Special provisions
relating to Casual Dealers:
13: Determination of
Turnover of Sales:
14: Determination
of turnover of goods involved in the execution of Works Contracts:
15: Determination
of turnover relating to the Transfer of Right to use Goods :
16: Determination
of Input Tax Credit:
PAYMENT AND
RECOVERY OF TAX, ETC.
20: Payment
of amount
wrongly realized by a dealer as tax:
21: Provisions relating to Tax
Deduction at source :
SPECIAL PROVISION FOR MANUFACTURING
UNITS
23: Issue
and submission of Declaration Forms to purchase goods:
24: Grant
of Eligibility Certificate:
25: Grant
of Moratorium for Payment of Tax:
ESTABLISHMENT OF CHECKPOSTS AND INSPECTION
26: Establishment of Check
Posts:
27: Inspection of Goods in Transit:
28: Transit of goods by Road through the State:
29: Import or Receipt of Goods
by Post, Rail, River or Air:
30: Issue and Submission of
Declaration Forms for Import:
31: Issue and Submission of Certificate for Import:
32: Transport of goods within the State:
36: Presentation of Memorandum of Appeal:
38: Summary
Disposal of Appeal:
39: Revision by the Commissioner:
40: Giving effect to the Appellate or
Revisional order:
42: Disbursement of amount wrongly realized
as tax:
43: Special provision for Refund
:
44: Accounts to be maintained :
46: Documentation of
Purchases:
49: Form of summons for the
production of a document:
50: Appearance before any
authority in proceedings:
51: Inspection of records and
fee payable thereof: