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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX RULES, 2005)
CHAPTER I : PRELIMINARY

2. Definitions.-

In these rules, unless the context otherwise requires-

(10). ''Range'' means the area within the jurisdiction of a Deputy Commissioner (Enforcement) or a Deputy Commissioner (Special Investigation Branch ), or a Deputy Commissioner (Check Post and Mobile Squad ), notified under sub-rule(1) of rule 3;