WHEREAS, the Stale Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (7) of section 4 of the uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005, as amended from time to time) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U. P. Act No, 1 of 1904 as applicable in the State of Uttarakhand), the Governor is pleased to declare that, with effect from the date of publication of this notification in Gazette, the selling dealer shall be liable, in respect of the goods sold by him, to tax at a concessional rate subject to the following conditions and restrictions in addition to the other conditions or restrictions provided in the Act;

(i) The aforesaid concessional rate shall not be applicable to the sale or purchase of Timber or Wood, of trees whether growing or cut or sawn, of the following kinds or species-

"Teak, Devdar, Sal, Sheesham, Kail and Sain. "

and the recognition certificate issued under clause (b) of sub-section (7) of section 4 to any dealer shall be deemed to have been amended accordingly and the recognition certificate holder shall not be eligible for the special relief on the purchase of such timber or wood and notwithstanding anything contained in rule 23, the recognition certificate holder shall not furnish to the selling dealer a certificate (in the prescribed Form) for such kinds or species of timber or wood.

(ii) in case of sale or purchase of any kind or species of limber or wood, its kind and species shall be mentioned, as description of goods, in the sale or purchase invoice and the certificate furnished to the selling dealer.

(Rakesh Sharma)

Additional Chief Secretary