In exercise of the powers conferred by sub-section (1) of Section 35 of the Uttaranchal Value Added Tax Act, 2005 (Act No .27 of 2005), the Governor is pleased to notify in the public interest that the provision of the aforesaid section shall not apply to a building contract other than that between a contractor and -

(a) the Central Government or any State Government; or

(b) any local authority; or

(c) any corporation or undertaking established or constituted by or under a Central Act or State Act; or

(d) any company; or

(e) any co-operative society or other society, club, firm (proprietorship or partnership) or other association of person, whether incorporated or not, or

(f) an individual getting building(s) constructed for use other than his own.