The UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008
uttarakhand · 2008
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Substituted by section 2 (b) of Uttarakhand Act No
- S. 2Subs
- S. 4Section 4 imposes a tax on goods entering local areas to fund state infrastructure improvements, with exemptions for large power projects.
- S. 5Section 5 allows tax refund or adjustment for goods not used locally if sent out of state or exported.
- S. 6The section allows the State Government to provide a rebate on tax for scheduled goods under certain conditions.
- S. 7Section 7 allows the State Government to exempt certain goods or dealers from tax if it's in the public interest.
- S. 8Section 8 mandates dealers to apply for registration to pay tax, exempting certain existing dealers and government departments from needing a new certificate.
- S. 13Section 13 empowers authorities to assess and collect tax under this Act as if it were under the Uttarakhand Value Added Tax Act, 2005.