section 80(23)
Transitional Provisions
Uttarakhand Value Added Tax, 2005Tax2005169 sections
Statutory text
(23) Every dealer who has been a registered dealer under the Repealed Act and is not liable to registration in view of the turnover limits under this Act, and has not already applied for and/or granted voluntary registration, but he desires to retain registration and makes an application for this purpose, he may be granted voluntary registration under this Act and shall be deemed to be a registered dealer under this Act;
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