CONTENTS
UTTARANCHAL VALUE ADDED TAX BILL, 2004
 

 


 

1.         Short title, extent and commencement

2.         Definitions

3.         Incidence of tax

4.         Rate of tax

5.         Net tax payable

6.         Input tax credit

7.         Composition schemes

8.         Liability of a proprietary concern

9.         Liability of case of a firm etc.

10.       Liability in cases of minors and incapacitated persons

11.       Liability in case of court of wards etc.

12.       Liability in case of a company

13.       Certain agents liable to tax for sales on behalf of principal

14.       Liability in case of transfer of business

15.       Registration

16.       Voluntary registration

17.       Procedure for registration

18.       Cancellation of registration

19.       Amendment of certificate of registration

20.       Security in the interest of revenue

21.       Quoting of registration number

22.       Realisation of tax by dealer

23.       Periodical returns and payment of tax

24.       Provisional Assessment

25.       Assessment of tax for the assessment year

26.       Self‑Assessment

27.       Special provisions relating to casual dealer

28.       Assessment in case of special circumstances

29.       Assessment of escaped turnover

30.       Rectification of mistakes

31.       Power to set aside an order of assessment

32.       Period of limitation for making assessment or reassessment

33.       Rounding off of turnover and tax etc.

34.       Payment and recovery of tax

35.       Recovery of tax by way of tax deduction at source

36.       Refund

37.       Provisional refund in case of exporters

38.       Refund of tax in case of sales to embassies, international organization or to units established in special economic zone

39.       Power to withhold refund in certain cases

40.       Disbursement of amount wrongly realized by dealer as tax

41.       Interest

42.       Power to order production of accounts and power of entry and inspection

43.       Power to seize goods

44.       Power to acquire goods in case of under‑valuation

45.       Power to seek information, to summon witness etc.

46.       Power to seek assistance from police etc.

47.       Establishment of check‑posts and barriers

48.       Import of goods into the State against declaration

49.       Import of goods into the State‑by rail, river, air or post

50.       Transit of goods by road through the State and issue of authorisation for transit of goods

51.       First appeal

52.       Revision by Commissioner

53.       Appeal to the Appellate Tribunal

54.       Constitution of Appellate Tribunal

55.       Revision by High Court

56.       Orders against which no appeal or revision shall lie

57.       Determination of disputed questions

58.       Offences and penalties

59.       Maintenance of accounts

60.       VAT invoice, tax invoice and sale invoice

61.       Period for which accounts to be retained

62.       Audit of accounts

63.       Liability on issuing false certificate etc.

64.       Objection to Jurisdiction

65.       Certain presumptions in affixing tax liability

66.       Burden of proof

67.       Additional evidence in appeal

68.       Indemnity

69.       Bar to certain proceedings

70.       Certain information to be confidential

71.       Powers to make rules

72.       Power to issue Notifications with Retrospective effect

73.       Transfer to defraud revenue void

74.       Fees in certain cases

75.       Power to grant installment

76.       Moratorium for payment of tax

77.       Facility for Sick Industrial Units

78.       Power to collect statistics

79.       Transitional provisions

80.       Repeal and Savings

SCHEDULE I‑                       NO TAX UNDER THIS ACT SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE GOODS SPECIFIED IN THIS SCHEDULE

SCHEDULE II (A)‑               TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE GOODS SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE AT THE RATE OF ONE PERCENT

SCHEDULE II (B)‑               TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE GOODS SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE AT THE RATE OF FOUR PERCENT

SCHEDULE II (C)‑               TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE GOODS SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE AT THE RATE OF TWENTY PERCENT

SCHEDULE III‑                    TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE GOODS SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE AT THE RATE OF TWENTY PERCENT AT THE POINT OF SALE BY THE MANUFACTURER OR IMPORTER IN UTTARANCHAL PROVIDED THAT IF THE SALE IS BY ANY OF THE UNDERTAKINGS REGISTERED AS DEALERS UNDER THE NAME AND STYLE OF M/S. INDIAN OIL CORPORATION LTD., M/S. BHARAT PETROLEUM CORPORATION LTD., M/S HINDUSTAN PETROLEUM CORPORATION LTD. AND M/S INDO‑BURMA CORPORATION LTD., THE TAX SHALL BE LEVIED AT THE POINT OF SALE BY SUCH DEALER TO A PERSON OTHER THAN ANY OF THE AFORESAID DEALER

SCHEDULE IV‑                    SALE OF ANY GOODS TO PERSONS/CLASS OF PERSONS SPECIFIED IN COLUMN (2) OF THIS SCHEDULE SHALL BE EXEMPT FROM THE TAX, SUBJECT TO THE CONDITIONS, IF ANY, SPECIFIED IN COLUMN (3) THEREOF

SCHEDULE V‑                      NO TAX UNDER THIS ACT SHALL BE PAYABLE ON THE SALES OF THE GOODS SPECIFIED IN THIS SCHEDULE