State Act

THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008

This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

6. [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.]2