THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No.478/2012 /10(120)/XXVII(8)/2012 Dated 30th May, 2012

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 (4) of section 4 of The Uttarakhand 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 Uttarakhand), the Governor is pleased to Make, with effect from the date of publication in the Gazette, the following amendment in Schedule III of The Uttarakhand Value Added Tax Act, 2005.

Amendment

After the existing entry at serial no. 8, the following entry shall be added; namely-

Timber and wood of all kinds and of all trees, of whatever species, whether growing or cut or sawn but their products and firewood is not included.

M or I

Sale by Uttarakhand Forest department, Uttarakhand Forest Corporation or by the Pvt. Owners of the Forest.

15%

Note : where the sale is by the Uttarakhand Forest Department to the Uttarakhand Forest Corporation, the tax shall be levied at the point of sale by the said Corporation and not at the point of sale by the Forest Department.

(Radha Raturi)

Secretary,