In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 1173/XXVII(5)/VAT/ 2005 dated October 1, 2005 for general information.
UTTARANCHAL SHASANVITTA, KAR AVAM NIBANDHAN VIBHAG
NO.1173/XXVII(5)/VAT/2005DEHRADUN : : DATED: 1 October ,2005
NOTIFICATIONIn exercise of the powers conferred under proviso to sub-section (3)
of section71 of the Uttaranchal Value Added Tax Ordinance, 2005 (Ordinance No.3 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, without previous publication, to make the following amendments in Uttaranchal Value Added Tax Rules, 2005-
Uttranchal Value Added Tax(Amendment) Rules, 20051-Short title:
(1) These Rules may be called the Uttaranchal Value Added Tax Rules(Amendment),2005. (2) They shall come into force with effect from 1st October, 2005.
2-Amendment of Rule 9:The following "proviso" is inserted after sub-rule (4) of Rule 9 of the
Uttaranchal Value Added Tax Rule, 2005 (herein after referred to as the Principal Rules ),namely-
"Provided that if the dealer is already registered under the Uttaranchal (Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and registration number, under the said sub-rule of these rules, has not been allotted, the dealer may, for the purposes of these rules, use the registration number allotted to him under the said Act."3-Amendment of Rule 11:
The following "proviso" is inserted after the first proviso of sub-rule (2) of Rule 11 of the Principal Rules, namely-
"Provided further that for period from 1st October 2005 to 31st March 2006, the dealer may submit his application in Form XXXI upto 31st October 2005."4-Amendment of Rule 16:
The following "proviso" is inserted after the proviso of clause (a) of sub-rule (3) of Rule 16 of the Principal Rules, namely-
"Provided further that in respect of stock in hand on 1st October 2005, the dealer may submit his claim for Input Tax Credit upto 31st December 2005."
By Order
(INDU KUMAR PANDE)
Principal Secretary Finance
mRrjkpay 'kklu ¼oSV&2½
foRr] dj ,oe~ fucU/ku foHkkxla0 1174 @ XXVII(5)/oSV/2005
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No.1174/XXVII(5)/VAT/ 2005 dated October 1, 2005 for general information.
UTTARANCHAL SHASANVITTA, KAR AVAM NIBANDHAN VIBHAG
NOTIFICATIONIn exercise of the powers conferred under proviso to sub-section (4) of
section 4 of the Uttaranchal Value Added Tax Ordinance, 2005 (Ordinance No.3 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 make the following amendments in Schedules of the said Ordinance-
1- For the existing entry at serial no.3 in Schedule- I, the following entry
columnwise shall be substituted, namely
Sr.No. Description of goods
1 2
3 Aquatic feed, poultry feed, cattle feed and cattle fodder including green fodder,
vkKk ls lfpo foRrIn pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 77 /XXVII(5)/VAT/ 2005 dated October 12, 2005 for general information.
UTTARANCHAL SHASANVITTA, KAR AVAM NIBANDHAN VIBHAG
NO. 77 /XXVII(5)/VAT/2005DEHRADUN : : DATED: 12 October , 2005
NOTIFICATIONIn exercise of the powers conferred under proviso to sub-section (4) of
section 4 of the Uttaranchal Value Added Tax Ordinance, 2005 (Ordinance No.3 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 make the following amendments in Schedules of the said Ordinance-
1- For existing entry of serial no.26 in Schedule-I, the following entry columnwise
shall be substituted, namely
Sr.No. Description of goods
1 2
26 Food grains and other goods excluding kerosene oil sold through Public
Distribution System
2- After the existing entry at serial no.5 In Schedule III, the following entry
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No.1505 /XXVII(8)/VAT/ 2005 dated December 26, 2005 for general information .
UTTARANCHAL SHASANVITTA VIBHAG
NO.1505 /XXVII(8)/VAT/2005DEHRADUN : : DATED: December 26, 2005
NOTIFICATIONIn exercise of the powers conferred under sub-section (3) of section 60 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 Order that with effect from the date of publication of this notification every registered dealer making a sale to a person or any other dealer, shall issue to the purchaser, in respect of every sale of goods on which tax has been charged, and in case of goods exempt from tax, in respect of every sale exceeding Rupees Fifty in any one transaction, a Sale Invoice subject to the condition that if the purchaser demands a sale invoice in respect of any such sale, the dealer shall issue the purchaser a Sale Invoice, irrespective of the amount of sale.
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 1506 /XXVII(8)/VAT/ 2005 dated December 26, 2005 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 1506 /XXVII(8)/VAT/2005DEHRADUN : : DATED: December 26, 2005
NOTIFICATIONIn exercise of the powers conferred under sub-section (1) of section 48 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 Order that with effect from the date of publication of this notification no person shall bring, import
or otherwise receive into the State from any place outside the State any goods taxable under the said Act of 2005, of any value exceeding in case of gitti, morang, balu and rori Rs.One thousand and in case of any other goods Rs. Five Thousand, without complying with the provisions of section 48 of the said Act and the relevant rules.
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 04 /XXVII(8)/Vanijya kar(VAT)/ 2006 dated January 21 ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO.04 /XXVII(8)/Vanijya kar(VAT)/2006DATED: DEHRADUN : : January 21 , 2006
NOTIFICATION In exercise of the powers conferred under sub-section (4) 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 make with effect from the date of publication of this Notification,the following amendments in Schedules of the said Act-
(1) For the existing entries at serial no. 4, serial no.5, serial no.6, serial no.48 and serial no.55 in Schedule I, the following entries columnwise shall be substituted, namely Sr. No. Description of Goods
1 24-
5-
6
48
55
Aquatic feed, poultry feed, cattle feed and cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, javi, gower, deoiled rice polish,deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk and balanced cattle feed.Bamboo, bamboo matting and sticks made of bamboo or cane (Ringal) and basket made from these . Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta, sindur and mehandiReligious pictures not for use as calendar or publicity material and idols made of clay and hand made religious idols of stone.Slate (excluding writing boards), slate pencils, takhti and wooden scale and duster
(2) After the existing entry at serial no. 60 in Schedule I, the following entries columnwise shall be substituted, namelySr. No. Description of Goods
1 261 Bio fuels62 Hand knitted woolen sweaters63 Medicines manufactured from Gau-mutra 64 Zinc Sulphate Fertilizer and Micro-Nutrient mixtures
(3) For the existing entries at serial no. 75, and serial no.94 in Schedule II(B), the following entries columnwise shall be substituted, namely Sr.No. Description of Goods
1 275 Hardware including nuts, bolts, screws, nails and fastners but excluding
iron or steel wires94 River sand, grit and boulders
(4) After the existing entry at serial no. 126 in Schedule II(B), the following entries columnwise shall be substituted, namelySr.No. Description of Goods
1 2127 Balanced cattled feed128 Hand made wire-mesh 129 Plywood including hard-board, leather-board and fibre-sheets130 Welding electrodes and welding rods131 Hand made washing soaps132 Kerosene based light trap used for agricultural purposes
(5) For the existing entry at serial no. 7 in Schedule III, the following entriy columnwise shall be substituted, namely Sr.No. Description of Goods Point of Tax Rate of Tax
Percentage1 2 3 48 All kinds of Lubricants M or I 20 %
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 05 /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated January 21 ,2006 for general information.
NOTIFICATIONIn exercise of the powers conferred under clause(a) of sub-section (8) 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 Order that with effect from the date of publication of this notification the tax on the sale of Drugs, medicines and pharmaceutical preparations(Allopathic, Ayurvedic, Homeopathic and Unani) including vaccines syringes and dressings, medicated ointments produced under drugs license and light liquid paraffin of IP grade shall be payable at the point of sale by Manufacturer or sale by Importer at the rate specified under section 4 of the said Act, on the Maximum Retail Price(M.R.P.)
instead of at its actual sale price, subject to the following conditions and restrictions-
(1)The dealer paying tax at M.R.P. shall, in addition to mentioning in the Sale Invoice the actual sale price, separately indicate in the Sale Invoice the M.R.P. on which tax has been charged.
(2)Any dealer purchasing from such dealer the goods on which tax has been paid on M.R.P. shall not be entitled to any Input Tax Credit on such purchases.
(3)Any dealer purchasing from such dealer the goods on which tax has been paid on M.R.P. shall not be liable to pay tax on his sale of such goods.
(4)The dealer selling goods on payment of tax on M.R.P. shall indicate on the Sale Invoice that "TAX IS PAID ON M.R.P." and the subsequent dealers selling such goods after purchase from such dealer, shall indicate on the Sale Invoice that "TAX HAS EARLIER BEEN PAID ON M.R.P." and all such dealers shall print on the top of the Sale Invoice "INVOICE FOR TAX ON M.R.P."
In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification NO.22 /XXVII(8) / Vanijya Kar/2005 dated 9-1-2006 for general information.
NOTIFICATIONIn exercise of the powers conferred by sub-section (5)
of section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), read with section 21 of the General Clauses Act, 1897 (Act No 10 of 1897), the Governor is pleased to direct in the public interest that with effect from the date of publication of this notification, no tax shall be payable under sub-section (2) of section 8 of the said Act by any manufacturer having his place of business in Uttaranchal, in respect of the sales by him from any such place of business in the course of inter-state trade or commerce, of Information Technology goods as specified in Annexure-A] shall, subject
to the conditions and restrictions referred to in sub-section (5) of section 8 of the said Act and also the conditions specified in this notification, and on furnishing the declaration in Form "C" or certificate in Form "D" ,for a period of five years from the date of commencement of commercial production by the unit.
CONDITIONS
(I)The unit is registered under the Uttaranchal Value Added Tax Act, 2005
and the Central Sales Tax Act, 1956, and complies with provisions of the
said Acts and Rules framed and the notifications issued thereunder ;
(II)The unit starts commercial production on or after January 7,2003but not
later than March 31,2007;
(III)The unit compulsorily makes available atleast 70% of its total
manpower employment to the people of State of Uttaranchal;
(IV)The unit actually continues production for a period of atleast 3 years
after the concession / incentive period is over and in the event of default,
the concession availed of shall be forthwith paid back to the Government
and the assets created by it will stand forfeited to the Government ;
(V)The concession to the unit will be available only when the goods
manufactured are sold by them and it shall not be available for finished
goods purchased or acquired by the unit for sale.
(INDU KUMAR PANDE)
PRINCIPAL SECRETARY FINANCE
ANNEXURE-AList Of Information Technology Goods
1. Computing Devices: 1.1 Desk Top Computing Devices. 1.2 Servers and Mainframes. 1.3 Work Stations. 1.4 Mobile Computing Devices including hand-held
computing devices(excluding calculators).2. Computer Mother boards and Cards including
namely:-4.5.1 Connectors, Terminal Blocks. 4.5.2 Jack Panels. Patch cord. 4.5.3 Mounting Cord, patch panels. 4.5.4 Back boards, wiring blocks. 4.5.5 Surface mount boxes.
5. Uninterrupted powers supply devices including Switch boards used in computers.6. Storage Devices, namely:-
6.1 Magnetic Hard Disk Drives with Controllers. 6.2 Floppy Disk Drives. 6.3 CD ROM Drives/CD Read-Write Drives. 6.4 Digital Versatile Drives (DVDs). 6.5 Optical Disk Drives. 6.6 Floptical Devices 6.7 Back-up Devices like Tape, DLT,ZIP & RAID
drives.7. Software, namely:-
7.1 Application Software. 7.2 System Software including Operating Systems,
RDBMS & Networking Software.
7.3 Middleware. 7.4 Filmware such as BIOS. 7.5 Electronic Content Development including CDs/
Multimedia. 8. Consumables, namely:-
8.1 Folppy Disks. 8.2 Writable CDs. 8.3 Back-up Media such as Magnitic Tapes, Optical
Devices, ZIP/ZAP disks. 8.4 Toners/Ink Cartridges/INK for Computer Output
devices. 9. Computer Communication Equipment:
9.1 Multiplexers/Muxes. 9.2 Modems including cable modems. 9.3 VSAT. 9.4 Inter-Computer communication equipments. 9.5 Wireless datacom equipment including Set top
boxes for both Video and Digital Signalling. 10. Information Technology Services:- Information Technology Enables Services:
10.1 Communication Service through VSAT & ISDN. 10.2 Internet Service Providers. 10.3 E-Commerce/E-Business Services. 10.4 Electronic Data Interchange. 10.5 Video Conferencing. 10.6 Medical Transcription. 10.7 Call Centres. 10.8 Back Office Operation such as Revenue
Accounting, Data Entry, Data Conversion.
10.9 Revenue Maintenance and support. 10.10 Data Service Centres. 10.11 Electronic Content Development.
In pursuance of the provisions of clause (3) of Article 348 of The Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification NO. 23 /XXVII(8)/ Vanijya Kar/2005 dated January 9 ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG,
NO. 23 / XXVII(8)/Vanijya Kar /2005 DEHRADUN:: DATED:January 9 ,2006
NOTIFICATIONIn exercise of the powers conferred by sub-section (5) of section 8 of the
Central Sales Tax Act, 1956 (Act No. 74 of 1956), read with section 21 of the
General Clauses Act, 1897 (Act No 10 of 1897), the Governor is pleased to
direct in the public interest that with effect from the date of publication of this
notification, the tax payable under sub-section (2) of section 8 of the said Act by
any manufacturer having his place of business in Uttaranchal , in respect of the
sales by him from any such place of business in the course of inter-state trade or
commerce, of Information Technology goods as specified in Annexure-A, to non-
dealer institutions specified in Annexure-B, shall , subject to the conditions and
restrictions referred to in sub-section (5) of section 8 of the said Act and also the
conditions specified in this notification, and on furnishing the declaration in Form
"D D" as per Annexure-C, be calculated at the rate of ONE PERCENT for a
period of five years from the date of commencement of commercial production by
the unit.
CONDITIONS
(I) The unit is registered under the Uttaranchal Value Added Tax Act, 2005 and the Central Sales Tax Act, 1956, and complies with provisions of the said Acts and Rules framed and the notifications issued thereunder ;
(II) The unit starts commercial production on or after January 7,2003but not later than March 31,2007;
(III) The unit compulsorily makes available atleast 70% of its total manpower employment to the people of State of Uttaranchal;
(IV) The unit actually continues production for a period of atleast 3 years after the concession / incentive period is over and in the event of default, the concession availed of shall be forthwith paid back to the Government and the assets created by it will stand forfeited to the Government ;
(V) The concession to the unit will be available only when the goods manufactured are sold by them and it shall not be available for finished goods purchased or acquired by the unit for sale.
(INDU KUMAR PANDE)
PRINCIPAL SECRETARY FINANCE
ANNEXURE-AList Of Information Technology Goods
1. Computing Devices: 1.1 Desk Top Computing Devices. 1.2 Servers and Mainframes. 1.3 Work Stations. 1.4 Mobile Computing Devices including hand-held
computing devices(excluding calculators).2. Computer Mother boards and Cards including
namely:-4.5.6 Connectors, Terminal Blocks. 4.5.7 Jack Panels. Patch cord. 4.5.8 Mounting Cord, patch panels. 4.5.9 Back boards, wiring blocks. 4.5.10 Surface mount boxes.
5. Uninterrupted powers supply devices including Switch boards used in computers.6. Storage Devices, namely:-
6.1 Magnetic Hard Disk Drives with Controllers. 6.2 Floppy Disk Drives. 6.3 CD ROM Drives/CD Read-Write Drives. 6.4 Digital Versatile Drives (DVDs). 6.5 Optical Disk Drives. 6.6 Floptical Devices 6.7 Back-up Devices like Tape, DLT,ZIP & RAID
drives.7. Software, namely:-
7.1 Application Software. 7.2 System Software including Operating Systems,
RDBMS & Networking Software.
7.3 Middleware. 7.4 Filmware such as BIOS. 7.5 Electronic Content Development including CDs/
Multimedia. 8. Consumables, namely:-
8.1 Folppy Disks. 8.2 Writable CDs. 8.3 Back-up Media such as Magnitic Tapes, Optical
Devices, ZIP/ZAP disks. 8.4 Toners/Ink Cartridges/INK for Computer Output
devices. 9. Computer Communication Equipment:
9.1 Multiplexers/Muxes. 9.2 Modems including cable modems. 9.3 VSAT. 9.4 Inter-Computer communication equipments. 9.5 Wireless datacom equipment including Set top
boxes for both Video and Digital Signalling. 10. Information Technology Services:- Information Technology Enables Services:
10.1 Communication Service through VSAT & ISDN. 10.2 Internet Service Providers. 10.3 E-Commerce/E-Business Services. 10.4 Electronic Data Interchange. 10.5 Video Conferencing. 10.6 Medical Transcription. 10.7 Call Centres. 10.8 Back Office Operation such as Revenue
Accounting, Data Entry, Data Conversion.
10.9 Revenue Maintenance and support. 10.10 Data Service Centres. 10.11 Electronic Content Development.
ANNEXURE -BList of Authorised Institutions
1. Banks, insurance and Financial institutions (Private and public).
2. Non-banking financial companies, including mutaul funds under Reserve Bank of Iindia Act/Companies Act.
3. Software Technology Park including Business Process Outsourcing, Call centers, etc. registered with Software Technology Park Authority of India under Ministry of Information Technology.
4. Electronic Haredware Technology Park /Export Oriented Unit / Special Economic Zone.
5. Educational and Research Institutions including schools, colleges, universities, deemed universities, Information Technology Training Centers.
6. Autonomous bodies affiliated to/under State or Central Government such as Municipal Corporations, Panchayats, Zilla Parishads, Councils, Institutions, boards, societies, trusts, etc.
7. Healthcare centers including hospitals, diagnostic centers, etc. (Private and public).
8. State and Central Government agencies and bodies.9. Body corporates buying for official use.10. Agencies Promoting tourism such as airlines, hotels,
travel agencies, etc. 11. Associations / institutions / bodies promoting
industries/ professional activities such as Confederation of Indian Industry /Punjab Haryana Delhi Chamber of Commerce & Industry /Federation of Indian Chambers of Commerce and Industry /Institute of Chartered Accountants of India ,etc.
12. Transport and logistics entities, such as carriers , couriers, packers,etc.
ANNEXURE -C
FORM "D D" (Form of Declaration for purchases made by Authorised Institutions)
Name and address of Institution:------------------------------------------------- -------------------------------------------------
Serial No.----------
To ------------------------------------------------------------------------------------------------------(Seller)
CERTIFIED that the goods stated below have been purchased from you by or on behalf of this Institute.
Sl.No. Bill no.and date
Name of the commodity
Quantity/ Number/Weightof the goods
Value of the goods
1 2 3 4 5
I certify that the goods are meant for our own requirement and are not meant for resale or for use in the manufacture or packing of any goods for sale.
I under take to-(i) comply with all provisions of the Central Sales Tax Act, 1956, the Rules framed and the Notifications issued thereunder; and also the conditions specified in the Notifications no. /XXVII(8)/ Vanijya Kar / 2005 dated (ii) utilise the goods so purchased for the purpose for which the same have been purchased.
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 06 /XXVII(8)/Vanijya kar(CST)/ 2006 dated January 21 ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 06 /XXVII(8)/Vanijya kar(CST)/2006DATED: DEHRADUN : : January 21 ,2006
NOTIFICATIONWHEREAS, the State Government is satisfied that it is necessary so
to do in public interests;NOW, THEREFORE, in exercise of powers conferred by sub-section
(5) of section 8 of the Central Sales Tax Act,1956(Act No.74 of 1956) read with section 21 of General Clause Act, 1897(Act No.10 of 1897), the Governor is pleased to order that, with effect from the date of publication of this notification, the following unit shall be inserted after clause (e) of condition No. (2)of notification No.822 / XXVII (5)/Vyapar kar/2004 dated July 3, 2004-
"(f) manufacture and sale of timber and timber product"
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 07 /XXVII(8)/Vanijya kar(CST)/ 2006 dated January 21 ,2006 for general information.
NOTIFICATIONWHEREAS, the State Government is satisfied that it is necessary so
to do in public interests;NOW, THEREFORE, in exercise of powers conferred by sub-section
(5) of section 8 of the Central Sales Tax Act,1956(Act No.74 of 1956) read with section 21 of General Clause Act, 1897(Act No.10 of 1897), the Governor is pleased to order that, with effect from the date of publication of this notification, the following unit shall be inserted after clause (c) of condition No. (4)of notification No.335 / XXVII (5)/Vyapar kar/2004 dated March 16, 2005-
"(d) manufacture and sale of timber and timber product"
In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification NO. 08 /XXVII(8) / Vanijya Kar(CST)/2006 dated January 21 ,2006 for general information.
NOTIFICATIONIn exercise of the powers conferred by sub-section (5) of section 8
of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), read with section 21 of
the General Clauses Act, 1897 (Act No 10 of 1897), the Governor is pleased to
direct in the public interest that with effect from the date of publication of this
notification, the tax payable under sub-section (2) of section 8 of the said Act by
any manufacturer having his place of business in Uttaranchal , in respect of the
sales by him from any such place of business in the course of inter-state trade or
commerce, of survey drawing instruments to non-dealer educational and
research institutions including Schools,Colleges,Universities and Deemed
Universities shall , subject to the conditions and restrictions referred to in sub-
section (5) of section 8 of the said Act and also the conditions that the unit is
registered under the Uttaranchal Value Added Tax Act, 2005 and the Central
Sales Tax Act, 1956, and complies with provisions of the said Acts and Rules
framed and the notifications issued thereunder, and on furnishing the declaration
in Form "D D" as per Annexure-A, be calculated at the rate of FOUR PERCENT
(INDU KUMAR PANDE)
PRINCIPAL SECRETARY
FINANCE
ANNEXURE -A
FORM "D D" (Form of Declaration for purchases made by Authorised Institutions)
Name and address of Institution:------------------------------------------------- -------------------------------------------------
Serial No.----------
To ------------------------------------------------------------------------------------------------------(Seller)
CERTIFIED that the goods stated below have been purchased from you by or on behalf of this Institute.
Sl.No. Bill no.and date Name of the commodity
Quantity/ Number/Weightof the goods
Value of the goods
1 2 3 4 5
I certify that the goods are meant for our own requirement and are not meant for resale or for use in the manufacture or packing of any goods for sale.
I under take to-(i) comply with all provisions of the Central Sales Tax Act, 1956, the Rules framed and the Notifications issued thereunder; and also the conditions specified in the Notifications no. /XXVII(8)/ Vanijya Kar(CST) / 2006 dated (ii) utilise the goods so purchased for the purpose for which the same have been purchased.
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No.09 /XXVII(8)/Vanijya kar(CST)/ 2006 dated January 21 ,2005 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 09 /XXVII(8)/Vanijya kar(CST)/2006DATED: DEHRADUN : : 21 January ,2006
NOTIFICATIONWHEREAS, the state Government is satisfied that it is necessary so to
do in public interests.NOW, THEREFORE, in exercise of powers conferred by sub-section
(5) of section 8 of the Central Sales Tax Act,1956(Act No.74 of 1856), read with section 21 of the General Clauses Act, 1897 (Act No. 10 of 1897) , the Governor is pleased to order that with effect from the date of publication of this notification, Notification No.956/XXVII(5)/Vyapar kar/2005 dated August 8, 2005 shall be rescind.
izeq[k lfpo foRrIn pursuance of the provisions of Clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 245 /XXVII(8)/Vanijya kar(VAT)/2006DATED: DEHRADUN : : March 29, 2006
NOTIFICATION
In exercise of the powers conferred under sub-section (4) 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 to the State of Uttaranchal), the Governor is pleased to make with effect from April 1, 2006, the following amendment in Schedule II (B) of the said Act-
After the existing entry at serial No. 132 in Schedule II(B), the following entry columnwise shall be added, namelySr.No. Description of Goods
1 2133 Plywood product namely block board, flush door and veneer
By Order
(INDU KUMAR PANDE)
PRINCIPAL SECRETARY FINANCE
mRrjkpay 'kklu foRr foHkkx
la0 13@ XXVII(8)/ okf.kT; dj (oSV½/2006 fnukad%% nsgjknwu% 23&05&2006
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated March ,2006 for general information.
NOTIFICATIONWhereas 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 allow to make with effect from the date of publication of this Notification, the following amendment in Notification No. 04/XXVII(8)/ Vanijya kar (VAT)/2006 Dated 21/01/2006.
For the existing entry at Sl.No. 127 of SI No. 4 of the said Notification the following entry shall be substituted, namely,
127. Balanced cattle feed.
By Order,
(INDU KUMAR PANDEY)
PRINCIPAL SECRETARY FINANCE
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated March ,2006 for general information.
NOTIFICATIONWhereas 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 allow to make with effect from the date of publication of this Notification, the following amendment in Shedule II(B) of Uttaranchal Value Added Tax Act, 2005-
For the existing entry at Sl.No. 8, the following entry shall be substituted, namely-
8.All utensils (including pressure cookers/ pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except made of precious metals and enamalled utensils.
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated May ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 560 /XXVII(8)/Vanijya kar(VAT)/2006DATED: DEHRADUN : : June 5, 2006
NOTIFICATIONWhereas 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 allow to make with effect from the date of publication of this Notisfication the following amendement in earlier Notification No. 04 /XXVII(8)/Vanijya kar(VAT)/2006 dated January 21, 2006 issued under Uttaranchal Value Added Tax Act, 2005 –
In Schedule II (B), for the present entry at serial no. 128 i.e. “Hand made wire-mesh” the following entry shall be substituted –
“Wire-mesh manufactured through warf and waft (Tana Bana)”
la0 @ XXVII(8)/ okf.kT; dj ( oSV½ / 2006 rn~fnukad 2006izfrfyfi] fuEufyf[kr dks lwpukFkZ ,oa vko';d dk;Zokgh gsrq izsf"kr%&1&dfe'uj okf.kT; dj] mRrjakpy] nsgjknwu dks lwpuk ,oa vko';d dk;Zokgh gsrq bl vk'; ls izsf"kr fd os leLr vf/kdkfj;ksa dks rqjar bl vf/klwpuk ls voxr djkus dk d"V djsaA2&funs'kd] eqnz.k ,oa ys[ku lkexzh] mRrjkapy] :M+dh dks mijksDr vf/klwpuk ds vaxzsth vuqokn lfgr bl vk'k; ls izsf"kr fd budks mRrjkapy xtV esa izdkf'kr djds bldh 250&250 izfr;ka 'kklu dks rqjUr miyC/k djkus dk d"V djsaA vkKk ls izeq[k lfpo foRrIn pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated May ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 569 /XXVII(8)/ VanijyaKar(VAT)/2006DATED: DEHRADUN : June 12 , 2006
NOTIFICATIONIn exercise of the powers conferred under the proviso to sub-
section (3) of section 71 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, without previous publication, to make the following rules with a view to amending the Uttaranchal Value Added Tax Rules, 2005 -
The Uttaranchal Value Added Tax Rules (Amendment), 20061-Short title and Commencement:
(1) These Rules may be called the Uttaranchal Value Added Tax Rules (amendment) 2006.
(2) They shall come into force atonce.
2-Addition of a new proviso in rule 11:In sub-rule(2) of Rule 11 of the Uttaranchal Value Added Tax
Rules, 2005 a new provisio shall be added as follows, namely-
“Provided further that for the fianancial year 2006-2007 application in Form XX11 by a dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Uttaranchal Value Added Tax Act, 2005 may be submitted upto 30 June, 2006”
By Order,
(INDU KUMAR PANDEY)
PRINCIPAL SECRETARY FINANCE
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated June ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 570 /XXVII(8)/Vanijya kar(VAT)/2006DATED: DEHRADUN : : June 13, 2006
NOTIFICATIONWhereas the State Government is satisfied that it is expedient so to do in public interest;
Now, Therefore, in exercise of the powers conferred by clause (f) of sub-section (2) 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 order with effect from the date of publication of this Notification in the official Gazette, a rebate in tax by the seller at the rate of 78 paise per litre on sale of motor spirit and 38 paise per litre on sale of diesel oil, both as defined under the United Provinces Sale of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939(as applicable in the State of Uttaranchal), on the condition that the amount of rebate is passed on to the purchaser.
In pursuance of the provisions of Clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated May ,2006 for general information.
Whereas, the State Government is of the opinion that it is necessary so to do with a view to preventing evasion of tax and other dues payable under the Uttaranchal Value Added Tax Act, 2005, in respect of the sale of goods within the State after their import into the State;
Now, therefore, in supersession of all previous notifications issued in this behalf, and in exercise of the powers conferred by section 47 of the Uttaranchal Value Added Tax Act, 2005, the Governor is pleased to direct the establishment, with immediate effect, of checkposts in the State of Uttaranchal at the places specified in the table below:-
TABLESl.No.
Name of the district
Name of the road Name of the village / town or city near which checkpost will be established
Name of the nearest city and distance of checkpost therefrom
1 2 3 4 5
(1) Hardwar Roorkee to Saharan- Bhagwanpur Between 13 to 14
pur (National Highway km from Roorkee No. 73)
(2) Udham Singh Nanital to Bareilly Sutaiyya Between 5 to 7 km Nagar from kichha
(3) Udham Singh Rudrapur to Rampur Rudrapur Between 1 to 2 km Nagar from Rudrapur
(4) Dehradun Dehradun to Delhi Asharodi Between 11 to 12 km from Dehradun
(5) Udham Singh Kashipur to Moradabad Shahganj Between 7 to 8 km Nagar from Kashipur
(6) Udham Singh Bajpur to Rampur Maheshpura Between 4 to 5 km Nagar from Bajpur
(7} Udham Singh Tanakpur to Pilibhit Manjhola Between 12 to 13 km Nagar from Khatima
(8) Hardwar Nazibabad to Hardwar Chiriapur Between 29 to 30 km (National Highway No.74) from Hardwar
(9) Pauri Garhwal Kotdwara to Nazibabad Kaudiya Between 1 to 2 km from Kotdwara
(10) Dehradun Saharanpur to Vikasnagar Dharmawala Between 61 to 62 km (National Highway No.57) Chowk from Saharanpur and between 9 to 10 km from Ponta (on the crossing of both these roads)
(11) Udham Singh Jaspur to Afjalgarh Dharmpur Between 6 to 7 km Nagar from Jaspur
(12) Hardwar Roorkee to Muzaffar- Kuahedi / Between 20 to 21 km nagar (Delhi – Nitipass Narshan from Roorkee National Highway)
(13) Dehradun Dehradun to Harbartpur Dhalipur Between 37 to 38 km to Assan barraj on the road to Assan barraj via Harbartpur from Dehradun
(14) Champawat Canal colony road Banbasa Between 54 to 55 km from Pilibhit
dk;Z@2005 fnukad 11 uoEcj] 2005 ds vaxzsth :ikUrj esa layXud ds vuq:Ik “kqf)i= izdkf”kr djus dh Jh jkT;iky lg’kZ vuqefr iznku djrs gSA1- /kkjk 2:(d) mi/kkjk ¼50½ ds Li’Vhdj.k 3 ds [k.M ¼x½ esa “kCn "turnover of the later dealer alone" ds LFkku ij "turnover of the latter dealer alone" Ik<+k tk;A2- /kkjk 4:(d) mi/kkjk ¼7½ ds [k.M ¼x½ ds mi&[k.M ¼i½ ds ckn ds Li’Vhdj.k esa “kCn "partition a joint Hindu family" ds LFkku ij "partition of a joint Hindu family" Ik<+k tk;A([k) mi/kkjk ¼7½ ds [k.M ¼³½ esa nks LFkkuks ij mfYyf[kr “kCn " after packing such with manufactured goods " ds LFkku ij "after packing such manufactured goods" Ik<+k tk;A(x)mi/kkjk ¼8½ ds [k.M ¼x½ esa “kCn " to pay tax on sale on such goods" ds LFkku ij "to pay tax on sale of such goods " Ik<+k tk;A3- /kkjk 7:(d) mi/kkjk ¼2½ ds [k.M ¼x½ ds ckn ds Li’Vhdj.k ¼ii½ esa “kCn " transfer of right to use of any goods " ds LFkku ij "transfer of right to use any goods" Ik<+k tk;A4-/kkjk 15:(d)mi/kkjk ¼1½ esa “kCn "Ordinance" ds LFkku ij "Act" Ik<+k tk;A5-/kkjk 76:(d)mi/kkjk ¼6½ ds [k.M ¼d½] mi/kkjk ¼6½ ds [k.M ¼[k½ ds mi[k.M ¼i½ vkSj ¼ii½ vkSj mi/kkjk ¼13½ ds [k.M ¼³½ esa “kCn "Ordinance" ds LFkku ij "Act" Ik<+k tk;A6-/kkjk 80:
(d)mi/kkjk ¼9½ esa “kCn " used by the dealer or other person of the purpose" ds LFkku ij "used by the dealer or other person for the purpose" Ik<+k tk;A7- vuqlwph-I:(d) Øe la[;k 21 esa “kCn "potterer" ds LFkku ij "potter" Ik<+k tk;A ([k) Øe la[;k 43 esa “kCn "Paper" ds LFkku ij "Pappad" Ik<+k tk;A8- vuqlwfp - II([k):(d) Øe la[;k 8 esa “kCn "containers made Aluminium" ds LFkku ij "containers made of Aluminium " Ik<+k tk;A([k) Øe la[;k 123 esa “kCn "Wooden loi " ds LFkku ij "Woolen loi" Ik<+k tk;A
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated March ,2006 for general information.
NOTIFICATIONWhereas 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 allow to make with effect from the date of publication of this Notification, the following amendment in schedule II (B) of Uttaranchal Value Adde Tax Act, 2005-
For the existing entry at Sl.No. 118 the following entry shall be substituted, namely,
“118. Used motor vehicle not covered by any other Notification under the Act.”
By Order,
(INDU KUMAR PANDEY)
PRINCIPAL SECRETARY FINANCE
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated March ,2006 for general information.
NOTIFICATIONWhereas 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.
In pursuance of the provisions of Clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 592 /XXVII(8)/Vanijya kar(VAT)/ 2006 dated July 3 ,2006 for general information.
UTTARANCHAL SHASANVITTA VIBHAG
NO. 592 /XXVII(8)/Vanijya kar(VAT)/2006DATED: DEHRADUN : : July 3, 2006
NOTIFICATION
In exercise of the powers conferred under sub-section (4) 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 to the State of Uttaranchal), the Governor is pleased to make with effect from the publication of this Notification in the Gazette the following amendment in Schedule II (B) of the Uttaranchal Value Added Tax Act, 2005 -
After the existing entry at serial No. 133 in Schedule II(B), the following entry columnwise shall be added, namelySr.No. Description of Goods
1 2134 Pre-engineered steel building and steel components thereof.
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/ VanijyaKar(VAT)/ 2006 dated ,2006 for general information.
In exercise of the powers conferred by section 8 of the Uttar Pradesh Tax on Entry of Goods Act, 2000 (As applicable in the Uttaranchal), The Governor is pleased to make following further amendment in the Uttar Pradesh Tax on Entry of Goods Rules, 1999 (As applicable in the Uttaranchal) in the context of Uttaranchal State.
THE UTTARANCHAL (THE UTTAR PRADESH TAX ON ENTRY OF GOODS RULES, 1999) (AMENDMENT) RULES, 2006
Short Title and 1. (1)These Rules may be called the Uttaranchal ( theCommencement Uttar Pradesh Tax on Entry of Goods Rules, 1999) (Amendment) Rules, 2006
(2) They shall be deemed to have come into force with effect from October 1, 2005.
Amendment 2. (1) In the Uttar Pardesh Tax on Entry of Goods of pricipal Rules, 1999 (as applicable in the State of Uttaranchal)
Rules (hereinafter referred to as principal Rules) in the Rules and Forms prescribed thereunder the words "Uttaranchal" shall be substituted for the words "Uttar Pradesh" wherever occurring therein.(2) In the principal Rules and in the Forms prescribed thereunder the words "Uttaranchal Value Added Tax Act, 2005" and the words "Uttaranchal Value Added Tax Rules, 2005" shall be substituted for the word " the Uttar Pradesh Trade Tax Act, 1948" and for the words " the Uttar Pradesh Trade Tax Rules, 1948" respectively.
Amendment 3. (1) In sub-rule (2) of Rule 5 of the principal Rules theof Rule-5 the provisions of Rule 23 of Uttaranchal Value Added Tax Rules, 2005" shall be substituted for the words "sub-rule(2) of Rule 12-A of the Uttar Pradesh Trade Tax Rules, 1948" .
(2) In sub-rule (3) of Rule 5 of the principal Rules the words "sub-rule (2) to sub-rule(16) of Rule 23 of Uttaranchal Value Added Tax Rules, 2005" shall be substituted for the words "sub-rule(3) to (22) of Rule 12-A of the Uttar Pradesh Trade Tax Rules, 1948".
Amendment 4. In Form-G prescribed under clause (c) of Rule 7 of of Form-G the principal Rules the words "Uttaranchal ( the Uttar
Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2002" shall be substituted for the words "the Uttar Pradesh Tax on Entry of Goods Act, 2000" .
By Order
(INDU KUMAR PANDE)
Principal Secretary Finance
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated July ,2006 for general information.
NOTIFICATIONWhereas 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 Uttaranchal Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of The Uttar Pardesh General Clause Act, 1904 (U.P Act no. 1 of 1904) the Governor is pleased to allow to make with effect from the date of publication of this Notification in the Gazette the following amendment in entry 49 of Schedule-I of the Act-
The following entry shall be substituted for the present entry at serial no 49-
Sl.No.49- Renewable energy devices and equipments generating or utilizing renewable sources of energy including those detailed below, and their spare parts;-
(1) Flat plate solar collectors.(2) Concentrating and pipe type solar collectors.(3) Solar cookers.(4) Solar water heaters and systems.(5) Solar air heating systems.(6) Solar low pressure steam systems.(7) Solar crop driers and systems.(8) Solar stills and desalination systems.(9) Solar pumps based on solar thermal and solar photovoltaic conversion.(10) Solar power generating systems.(11) Solar photovoltaic modules and panels for water pumping and other applications.(12) Wind mills and any specially designed devices on wind mills. (13) Any special devices including electric generators and pumps running on wind energy.(14) Biogas plants and biogas engines.(15) Agricultural and municipal waste conversion devices producing energy.(16) Equipments for utilising ocean waves and thermal energy.(17) Ocean thermal energy conversion system.(18) Fuel efficient wood burning stoves/improved choolhas.(19) Battery operated motor vehicles.
vkKk ls] izeq[k lfpo foRr]In pursuance of the provisions of Clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated September ,2006 for general information.
Whereas, the State Government is of the opinion that it is necessary so to do with a view to preventing evasion of tax and other dues payable under the Uttaranchal Value Added Tax Act, 2005, in respect of the sale of goods within the State after their import into the State;
Now, therefore, in exercise of the powers conferred by section 47 of the Uttaranchal Value Added Tax Act, 2005, and in continuation of previous notification no 489/ XXVII(8)/Vanijya kar(VAT)/ 2006 dated 27 June, 2006, the Governor is pleased to direct the establishment of the following check posts in the State of Uttaranchal at the
places specified in the table below, of which the establishment of the check post at serial no. 1, namely, kulhal shall be effective from the date of previous notification dated 27/06/2006 and the establishment of the check post at serial no. 2, namely, Amarpur shall be effective from the date of this notification:-
TABLESl.No.
Name of the district
Name of the road Name of the village / town or city near which checkpost will be established
Name of the nearest city and distance of checkpost therefrom
1 2 3 4 5
(1) Dehradun Dehradun to Ponta sahib Kulhal Between 43 to 44 km
(National Highway 72) from Dehradun – Pontasahib road.
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated September ,2006 for general information.
NOTIFICATIONWhereas 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 Uttaranchal Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904) (as applicable to the State of Uttaranchal) the Governor is pleased to allow to make with effect from the date of publication of this Notification in the Gazette the following amendment in Schedule-I of the Uttaranchal Value Added Tax Act, 2005 –
After the existing entry at serial no 64 of Schedule - I the following entry shall be added-
65. Medical Oxygen.
By Order,
(INDU KUMAR PANDE)
PRINCIPAL SECRETARY FINANCE
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated September ,2006 for general information.
NOTIFICATIONWhereas 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 Uttaranchal Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904) (as applicable to the State of Uttaranchal) the Governor is pleased to allow to make with effect from the date of publication of this Notification in the Gazette the following amendment in Schedule-II (B) of the Uttaranchal Value Added Tax Act, 2005 –
After the existing entry at serial no 134 of Schedule - II (B) the following entry shall be added-
In pursuance of the provisions of Clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated September ,2006 for general information.
Whereas, the State Government is of the opinion that it is necessary so to do with a view to preventing evasion of tax and other dues payable under the Uttaranchal Value Added Tax Act, 2005, in respect of the sale of goods within the State after their import into the State;
Now, therefore, in exercise of the powers conferred by section 47 of the Uttaranchal Value Added Tax Act, 2005, the Governor is pleased to allow to make with effect from the date of this notification the following amendment in previous notification no 489/ XXVII(8)/Vanijya kar(VAT)/ 2006 dated 27 June, 2006.
AMENDMENTIn the Table of the said notification dated 27/06/2006 for the existing entry at Sl.
No. 1, the following entry shall columnwise be substituted, namely,
TABLE
Sl.No.
Name of the district
Name of the road Name of the village / town or city near which checkpost will be established
Name of the nearest city and distance of checkpost therefrom
1 2 3 4 5
(1) Hardwar National Highway 73 Cholly Between 18 to 19
Km from Roorkee
to Chhutmalpur.
By Order,
(INDU KUMAR PANDE)
PRINCIPAL SECRETARY FINANCE
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated September ,2006 for general information.
NOTIFICATIONWhereas 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 Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904), (as applicable to the State of Uttaranchal) and in supersession of existing Notification No. 50/Vitta Vyapar Kar/2000 dated 26 December, 2000 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 manufacturing 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.
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following
English translation of the Notification /XXVII(8)/Vanijya kar(CST)/ 2006 dated November ,2006 for general information.
NOTIFICATIONWHEREAS, the state Government is satisfied that it is necessary so to
do in public interests.NOW, THEREFORE, in exercise of powers conferred by sub-section
(5) of section 8 of the Central Sales Tax Act,1956(Act No.74 of 1856), read with section 21 of the General Clauses Act, 1897 (Act No. 10 of 1897) , the Governor is pleased to order that with effect from the date of publication of this notification, Notification No.288/XXVII(5)/Vyapar kar/2005 dated 1st
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated November ,2006 for general information.
NOTIFICATIONWhereas 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 Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904), (as applicable to the State of Uttaranchal), the Governor is pleased to order that the words “and in supersession of existing Notitification No. 50/Vitta Vyapar Kar/2000 dated 26th December, 2000” occurring in the second para of the previous Notification No. 817/XXVII(8)/Vanijya kar(VAT)/2006 dated 12-10-2006 shall be deleted w.e.f. 12-10-2006.
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(CST)/ 2006 dated November , 2006 for general information.
NotificationWHEREAS, the State Government is satisfied that it is necessary so
to do in public interests;NOW, THEREFORE, in exercise of powers conferred by sub-section
(5) of section 8 of the Central Sales Tax Act, 1956 (Act No.74 of 1956) read with section 21 of General Clause Act, 1897(Act No.10 of 1897), and in continuation of previous Notification No. 06/XXVII(8)/Vanijya kar(CST)/2006 dated 21 January, 2006 the Governor is pleased to order that, with effect from the date of publication of this notification, the following unit shall be inserted after clause (f) of condition No. (2) of notification No.822/XXVII (5)/Vyapar kar/2004 dated July 3, 2004-
"(g) manufacture and sale of resin, rosin and turpentine oil"
In pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(CST)/ 2006 dated November , 2006 for general information.
NotificationWHEREAS, the State Government is satisfied that it is necessary so
to do in public interests;NOW, THEREFORE, in exercise of powers conferred by sub-section
(5) of section 8 of the Central Sales Tax Act, 1956 (Act No.74 of 1956) read with section 21 of General Clause Act, 1897 (Act No.10 of 1897), and in
continuation of Notification No. 07/XXVII(8)/Vanijya kar(CST)/2006 dated 21 January, 2006 the Governor is pleased to order that, with effect from the date of publication of this notification, the following unit shall be inserted after clause (d) of condition No. (4) of notification No.335 / XXVII (5)/Vyapar kar/2004 dated March 16, 2005-
"(e) manufacture and sale of resin, rosin and turpentine oil"
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated November ,2006 for general information.
NotificationWhereas 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 Uttaranchal Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904) (as applicable to the State of Uttaranchal) the Governor is pleased to allow to make with effect from the date of publication of this Notification the following partial amendment in the previous Notification No.04 /XXVII(8)/Vanijya kar(VAT)/2006 dated 21-01-2006 (Amended vide Notification No.13 /XXVII(8)/Vanijya kar(VAT)/2006 dated 23-05-2006) issued under the Uttaranchal Value Added Tax Act, 2005 –
In the last line of the existing entry at serial no. 4 of Schedule-I the words “,balanced poultry feed and balanced aquatic feed” shall be added after the words “balanced cattle feed”.
By Order,
(Radha Raturi)
SECRETARY FINANCE
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated November ,2006 for general information.
NotificationWhereas 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 Uttaranchal Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904) (as applicable to the State of Uttaranchal) the Governor is pleased to make with effect from the date of publication of this Notification in the Gazette the following amendment in Schedule-I and Schedule-II (B) of the Uttaranchal Value Added Tax Act, 2005 –
Schedule-IAfter the existing entry at serial no 65 of Schedule - I the following entry
shall be added-
66- Following articles of woodcarving each valueing rupees 250 or below;
(1) Agarbatti stand carved
(2) Boxes carved 4”X4” to 8”X12”
(3) Bangle box carved 12”X16”
(4) Bangle stand carved 12”X16”
(5) Bowls carved 4” to 10”
(6) Book stand carved 12” to 16”
(7) Coaster set carved
(8) Candle stand carved
(9) Calender carved
(10) Casset stand carved
(11) Corner rack carved 12”X16”
(12) Chakla belan of wood carving
(13) Elephants carved
(14) Flower pot carved
(15) Frame carved
(16) Fruit tray carved
(17 Key hangers carved
(18) Kharao (chatti) carved
(19) Letter rack carved 12” to 16”
(20) Leaf tray carved
(21) Plate carved 5” to 12”
(22) Powder pot carved
(23) Pen stand carved
(24) Ramayan boxes carved
(25) Ramayan stand carved 10” to 24”
(26) Sindoor pot carved
(27) Spoon-palta
(28) Tea tray carved
(29) Temple carved upto 24”
(30) Table carved 6” to 18”
(31) Wall plate carved
(32) Wall bracket carved
(33) Walking stick of all types
67- Goods of the following description valueing upto rupees 250/-
(1) Artificial Mangal Sutra, their thread and chain and artificial locket
(2) Conch, chanwar, Pooja utensils
(3) Chakla, belan of marble
68- Tyres and tubes, spare parts and accessories of carts driven manually or by animals.
Schedule-II (B)
In the existing entry at serial no 127 after the words ‘Balanced cattle feed’ the following items shall be added namely:
127. Balanced poultry feed and balanced acquatic feed.
In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/Vanijya kar(VAT)/ 2006 dated December ,2006 for general information.
NotificationWhereas 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 Uttaranchal Value Added Tax Act, 2005 (Act no. 27 of 2005) read
with section 21 of the Uttar Pardesh General Clauses Act, 1904 (U.P Act no. 1 of 1904) (as applicable to the State of Uttaranchal) the Governor is pleased to allow to make with effect from the date of publication of this Notification in the Gazette the following amendment in Schedule-II (B) of the Uttaranchal Value Added Tax Act, 2005 –
For the existing entry at serial no 31 of Schedule-II (B) the following entry shall be substituted namely-
“31- Coffee powder and all forms of coffee including French coffee, coffee beans and seeds, cocoa pod, green tea leaf and chicory.”
vkKk ls lfpo foRrIn pursuance of the provisions of clause (3)of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. /XXVII(8)/VAT/ 2005 dated December , 2006 for general information.
NotificationIn exercise of the powers conferred under proviso to sub-section (3) of
section 71 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, without previous publication, to make the following amendments in Uttaranchal Value Added Tax Rules, 2005-
The Uttranchal Value Added Tax(Amendment) Rules, 2006
1-Short title and Commencement(1) These Rules may be called the Uttaranchal Value Added Tax Rules(Amendment), 2006.
(2) They shall come into force with immediate effect.
2-Amendment of sub-rule (7) of Rule 11The second proviso of sub-rule (7) of rule 11 of the Uttaranchal Value
Added Tax Rules,2005, a following proviso shall be inserted; namenly-
"Provided further that annual return in form IV for the assessment year 2005-06 under Uttaranchal Value Added Tax Act, 2005 (1st October, 2005 to 31st
