Composition of tax

(1) Where in respect of any scheduled goods, a dealer is liable for payment of tax under this Act but does not fall within the definition of a dealer as defined under sub-section (II) of section 2 of the Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, he may, subject to other provisions of this section, opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area. (2) Every dealer having no fixed place of business within the State of Uttarakhand shall, subject to other provisions of this section, make payment of tax in respect of scheduled goods on the estimated value of the scheduled goods before bringing or receiving or before taking delivery of such goods into a local area. (3) Every person or dealer, who does not fall under sub section (I) or sub-section (2) and who is liable for payment of tax under this Act, may opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area. (4) Once a dealer or a person, as the case may be, referred to in sub-sections (l), (2) and (3), opts for payment of tax under this section for any assessment year, he shall not be entitled to change his option for payment of tax in any other manner for any period of that assessment year. (5) Any dealer who makes payment of tax under provisions of this section