Rebate

Where in respect of any scheduled goods notified under sub-section (1) of section 4, tax is payable in respect of a sale or purchase of such goods under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) (as amended from time to time) by a dealer registered under the said Act, the State Government may, by notification and subject to such conditions and restriction, as may be specified therein, allow a rebate upto the full amount of tax leviable under this Act.