Whereas the State Government is satisfied that it is expedient so to do in public interest;

Now, Therefore, In exercise of the powers conferred under sub-section (4) of section 4 of Uttaranchal Value Added Tax Act, 2005 (Act No. 27 of 2005) 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 Uttaranchal), the Governor is pleased to order that with effect from the date of publication of this Notification, in respect of the sale of used motor vehicle purchased within the State, on which Tax has been paid at the time of purchase in the State of Uttaranchal or before reorganisation of the State, in Uttar Pradesh tax at the rate of 4 percent shall be levied only on the value added to the purchase price.