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 (6) of Section 4 of the 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 allow with effect from the date of publication of this notification a rebate of full amount of tax levied under the said Act, on the sale of spirits and spirituous liquors of all kinds including methyl. Alcohol in Uttaranchal by manufacturer or importer in any assessment year subject to the condition that such manufacturer or importer shall submit a declaration to the Assessing Authority stating that tax has been levied or is leviable on the sale of such goods under the United Provinces Sale of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939.