THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 817/XXVII(8)/Vanijya kar (VAT)/2006., Dated 12th October, 2006

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

Now, Therefore, in exercise of the powers conferred by sub-section (6) 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 to the State of Uttaranchal) the Governor is pleased to allow from the date of publication of this Notification in the official Gazette, a rebate of tax on the sale of goods by any dealer having his place of business in the State of Uttaranchal to the extent of exemption from or reduction in the rate of tax available to the manufactured dealer having his place of business in the State of Uttar Pradesh on the sale of such goods, subject to the following conditions, namely :-

(1)	Such goods are manufactured in a unit established in the State of Uttar Pradesh having eligibility certificate (validity commencing prior to November 9, 2000) issued under section 4-A of the Uttar Pradesh Trade Tax Act, 1948 for the manufacture of such goods.
(2)	Such goods are sold for the first time after their manufacture within the period of exemption or within the period in which 05 percent monitory limit of exemption has been availed, whichever is earlier, after bringing them into the State by way of transfer otherwise than by way of sale by manufacturer having his place of business in the State of Uttar Pradesh
(3)	Certificate issued by the assessing authority of the State of Uttar Pradesh is produced before the assessing authority of the State indicating therein that the amount has been reduced in the overall limit of exemption available to the manufacturer.
(4)	Rebate shall be withdrawn, if the certificate referred to in clause (3) is found false.