| |
Chapter
I - PRELIMINARY |
|
| |
1 |
Short
title |
| |
2 |
Definitions
|
| |
Chapter
II - AUTHORITIES AND THEIR POWERS |
| 3 |
Power
to create Zones, Regions, Ranges and Circles |
| 4 |
Commercial
Tax Authorities and their powers |
| 5 |
Powers
of Assessment and matters incidental thereto |
| 6 |
Jurisdiction
of Assessing Authority |
| Chapter
III - REGISTRATION |
|
| 7 |
Application
for Registration |
| 8 |
Fees
for Registration and its Renewal |
| 9 |
Grant
of Registration Certificate |
| |
10 |
CCancellation
of Registration Certificates |
| Chapter
IV - SUBMISSION
OF RETURN AND CALCULATION OF TURNOVER AND ASSESSMENT
OF TAX |
|
| 11 |
Submission
of Returns |
| 12 |
Special
provisions relating to Casual Dealers |
| 13 |
Determination
of Turnover of Sales |
| |
14 |
Determination
of turnover of goods involved in the execution
of Works Contracts |
| 15
|
Determination
of turnover relating to the Transfer of Right
to use Goods |
| 16
|
Determination
of Input Tax Credit |
| 17 |
Reasons
to be recorded |
| 18 |
Notice
of demand |
| Chapter
V - PAYMENT
AND RECOVERY OF TAX, ETC |
| 19 |
Manner
of payment |
| |
20
|
Payment
of amount wrongly realized by a dealer as tax |
| 21 |
Provisions
relating to Tax Deduction at Source |
| Chapter
VI - SPECIAL
PROVISIONS FOR MANUFACTURING UNITS |
| 22 |
Recognition
Certificate |
| 23 |
Issue
and submission of Declaration Forms to purchase
goods |
| 24 |
Grant
of Eligibility Certificate |
| |
25 |
Grant
of Moratorium for Payment of Tax |
Chapter
VII - ESTABLISHMENT
OF CHECKPOSTS AND INSPECTION
OF GOODS IN TRANSIT |
|
| 26 |
Establishment
of Check Posts |
| 27 |
Inspection
of Goods in Transit |
| 28 |
Transit
of goods by Road through the State |
| 29 |
Import
or Receipt of Goods by Post, Rail, River or
Air |
| 30
|
Issue
and Submission of Declaration Forms for Import |
| 31 |
Issue
and Submission of Certificate for Import |
| 32
|
Issue
and submission of Transport Memo |
| 33
|
Sale
of Seized Goods |
| Chapter
VIII - APPEAL
AND REVISION |
|
| 34 |
Appellate
Authorities |
| 35
|
Memorandum
of Appeal |
| 36
|
Presentation
of Memorandum of Appeal |
| 37
|
Disposal
of Appeal |
| 38
|
Summary
Disposal of Appeal |
| 39
|
Revision
by the Commissioner |
| 40
|
Giving
effect to the Appellate or Revisional order |
| Chapter
IX - REFUND |
| 41
|
Refund
under Section 36 |
| 42
|
Disbursement
of amount wrongly realized as tax |
| 43
|
Special
provision for Refund
|
| Chapter
X - ACCOUNTS |
| 44
|
Accounts
to be maintained |
| 45
|
Documentation
of Sales |
| 46
|
Documentation
of Purchases
|
Chapter
IX - MISCELLANEOUS |
| 47
|
Method
of Service
|
| 48
|
Power
to summon witness
|
| 49
|
Form
of summons for the production of a document
|
| 50
|
Appearance
before any authority in proceedings
|
| 51
|
Inspection
of records and fee payable thereof
|
|
52 |
Fee for copy of record |
|
53 |
Tax audit from the level of assessing authority |
| 54
|
Audit of accounts |
VAT
Rules - Uttarakhand 
