Vidhi Codex

Bare Act

Uttarakhand Value Added Tax, 2005

Tax2005169 sections

This law establishes a system for collecting Value Added Tax across the entire state of Uttarakhand, which began on October 1, 2005. It applies to anyone who buys, sells, or distributes goods for profit, including manufacturers, traders, and those involved in works contracts. The legislation defines various terms like dealers and assesses to ensure clear rules for tax collection. By implementing this tax, the state aims to generate revenue for public services and regulate the flow of goods within its borders, ensuring that commercial activities contribute fairly to the state's economy.

Start reading →Read full ActSections
  1. 1. Short title, Extent and Commencement
  2. 2. Definitions
  3. 3. Incidence of tax
  4. 3-A. Levy of Additional Tax
  5. 4. Rate of Tax
  6. 4-A. Levy of tax by weight volume, measurement or unit on certain goods
  7. 5. Net Tax Payable
  8. 6. Input Tax Credit
  9. 7. Special relief to certain manufacturers
  10. 8. Liability of a Proprietary Concern
  11. 9. Liability in case of a Firm etc.
  12. 10. Liability in cases of Minors and Incapacitated Persons
  13. 11. Liability in case of Court of Wards etc
  14. 12. Liability in case or a Company
  15. 12-16A. Definitions (Declared Goods to Import)
  16. 13. Certain Agents liable to tax for sales on behalf of Principal
  17. 14. Liability in case of Transfer of Business
  18. 15. Registration
  19. 16. Voluntary Registration
  20. 17. Procedure for Registration
  21. 17-26. Definitions (Input Tax to Output Tax)
  22. 18. Cancellation of registration
  23. 19. Amendment of certificate of registration
  24. 20. Security in the Interest of Revenue
  25. 21. Quoting of Registration Number
  26. 22. Realization of Tax by Dealer
  27. 23. Periodical Returns and Payment of Tax
  28. 24. Provisional Assessment
  29. 25. Assessment of Registered Dealer for the Assessment Year
  30. 25-A. Deemed Assessments in Certain cases
  31. 26. Assessment of unregistered person liable to tax
  32. 27. Special Provisions relating to Casual Dealer
  33. 27-36. Definitions (Person to Re-sale)
  34. 28. Assessment in case of special circumstances
  35. 29. Assessment of the Turnover not Assessed or Assessed at lesser rate during the year
  36. 30. Rectification of Mistakes
  37. 31. Power to set aside an Order of Assessment
  38. 32. Assessment or Reassessment (continued)
  39. 33. Rounding off of Turnover and Tax etc
  40. 34. Recovery of tax
  41. 34A. Tax to be first Charge
  42. 35. Recovery of Tax by way of Tax Deduction at Source
  43. 36. Refund
  44. 42-A. Documents to be carried and information to be given regarding goods in movement
  45. 42-B. Control on clearing, forwarding or booking agent and any person transporting goods
  46. 43-A. Movement of goods within the State or from State to outside the State
  47. 48-A. Transport of goods into the State against “Trip Sheet”
  48. 50-A. Erection of barrier for certain period
  49. 59. Maintenance of accounts (partial)
  50. 60. Sale Invoice
  51. 61. Period for which Accounts to be retained
  52. 62. Audit of Accounts
  53. 63. Liability on Issuing False Certificate etc.
  54. 64. Objection to Jurisdiction
  55. 65. Certain Presumptions in Affixing Tax Liability
  56. 66. Burden of Proof
  57. 67. Additional Evidence in Appeal
  58. 68. Indemnity
  59. 69. Bar to certain Proceedings
  60. 70. Certain Information to be Confidential
  61. 73. Transfer to Defraud Revenue void
  62. 74. Fees in certain Cases
  63. 75. Power to Grant Installment
  64. 76. Moratorium for Payment of Tax
  65. 77. Facility for Sick Industrial Units
  66. 78. Power to collect Statistics
  67. 79. Power to remove difficulties
  68. 80. Transitional Provisions
  69. 81. Repeal and Savings
  70. Dealer (Definitions Part-I). Definition of Dealer
  71. Dealer (Definitions Part-II). Definition of Dealer (Continued)
  72. 3(10). Tax on Purchases in certain circumstances
  73. (37). Return
  74. (38). Reverse Tax
  75. (39). Rules
  76. (40). Sale
  77. (41). Sale Invoice
  78. (42). Sale Price
  79. (43). Special Category Goods
  80. (44). State
  81. (45). State Government
  82. (46). Tax
  83. (47). Tax Period
  84. (48). Taxable Turnover
  85. (49). Transporter
  86. (50). Turnover of Sales
  87. (51). Turnover of Purchases
  88. (52). Vehicle
  89. (53). Value of Goods
  90. (54). Vessel
  91. (55). Works Contract
  92. (56). Year
  93. (57). Year of Commencement
  94. (58). Web site
  95. 4(4)(a). Input Tax Credit Proportions
  96. 4(4)(b). Input Tax Credit Aggregation
  97. 4(4)(c). Input Tax Credit Computation Method
  98. 4(7)(a). Exclusions for Capital Goods
  99. 4(7)(b). Exclusion of Capital/Other Expenditure
  100. 4(7)(c). Closure of Business
  101. 4(9)(a). Claim requirements for Invoice
  102. 6(10). Input Tax Credit
  103. 6(11). Input Tax Credit
  104. 6(12). Input Tax Credit
  105. 6(13). Input Tax Credit
  106. 6(14). Adjustment in Tax Credit
  107. 6(15). Credit notes and Debit notes
  108. 6(16). Reverse tax credit
  109. 6(17). Net Input Tax Credit
  110. 6(18). Input Tax Credit
  111. 7(1). Levy of Presumptive Tax for registered retailers
  112. 7(2). Payment of money in lump sum in lieu of tax
  113. 15(10). Section 15(10)
  114. 15(9). Section 15(9)
  115. 23(10). Returns
  116. 23(11). Returns
  117. 23(12). Returns
  118. 23(13). Returns
  119. 23(14). Returns
  120. 23(4). Returns
  121. 23(5). Returns
  122. 23(6). Returns
  123. 23(7). Returns
  124. 23(8). Returns
  125. 23(9). Returns
  126. 28(2). Protective Assessment
  127. 29(10). Assessment
  128. 29(11). Assessment
  129. 29(12). Assessment
  130. 29(5). Assessment
  131. 29(6). Assessment
  132. 29(7). Assessment
  133. 29(8). Assessment
  134. 29(9). Tax Audit and Tax Audit Assessment
  135. Explanation to Section 35. Explanation
  136. 35(12). Assessment of tax
  137. 35(13). Tax Deduction Account Number
  138. 43(10). Power to seize goods
  139. 43(11). Refund of excess deposit
  140. 44(3). Power to Acquire Goods in case of Under Valuation
  141. 51(3). Appeal
  142. 51(6)-51(13). Appeal
  143. 58(1) [Partially excerpted]. Penalty for Certain Offences
  144. 58(2). Penalty for Certain Offences
  145. 58(3). Penalty for Certain Offences
  146. 58(4). Penalty for Certain Offences
  147. 59(1)-(9). Maintenance of Accounts
  148. 65(3). Presumptions
  149. 65(4). Presumptions
  150. 65(5). Presumptions
  151. 65(6). Presumptions
  152. 65(7). Presumptions
  153. 75 (continued). Moratorium for payments of tax
  154. 80(18). Transitional Provisions
  155. 80(19). Transitional Provisions
  156. 80(20). Transitional Provisions
  157. 80(21). Transitional Provisions
  158. 80(22). Transitional Provisions
  159. 80(23). Transitional Provisions
  160. 80(24). Transitional Provisions
  161. 80(25). Transitional Provisions
  162. SCHEDULE-I. SCHEDULE-I
  163. Schedule I (continued). Goods Exempted from Tax
  164. SCHEDULE II-(A). [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]
  165. SCHEDULE II-(B). [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]
  166. SCHEDULE-II (C). [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]
  167. SCHEDULE-III. [See sub-clause (ii) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]
  168. SCHEDULE-IV. [See clause (C) of sub- section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]
  169. SCHEDULE-V. [See clause (e) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]

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