THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS - History
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Body Notification No. 234/2010/TC 294 /XXVII(8)2007 Dated 26th February, 2010

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 (1) of Section 3(A) of the Uttarakhand (The Uttaranchal Value Added Tax Act, 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 Uttarakhand), the Governor is pleased to direct that every dealer liable to pay tax under the said Act shall pay in addition to the tax payable under any other provisions of the said Act, an additional tax on the taxable turnover of sale or purchase or both as the case may be on goods specified in column 2 of the table below at the rates specified against each in column 3 of the said table with effect from April 01, 2010.

TABLE

Sl. No	Description of goods	Rate
1	2	3
1	Goods described in Schedule-II (B) to the said Act other than declared goods.	0.5 percent
2	In respect of goods other than those included in any of the Schedules to the said Act, excluding cigarette	1 percent

However, the provisions of this notification shall not apply in relation to the special provisions regarding rate of tax made in clause (a) of sub-section (7) of Section 4 and proviso thereunder and in the provisos of sub section (3) and (8) of section 6 of the said Act.