Section 17(6) in Uttar Pradesh Value Added Tax Act, 2008
(6)(a)No railway container contractor, air cargo operator, courier service provider, or owner or person in-charge of a godown, cold storage or warehouse other than transporter who stores commercial goods, shall operate its business of taxable goods in the State without being registered with the registering authority in such manner as may be prescribed. Any operator of such business shall apply within prescribed period for his registration to the registering authority in the prescribed manner; (w.e.f.01.01.2008)(b)a railway container contractor, an air cargo operator, a courier service provider, an owner or person in-charge of a godown, cold storage or warehouse other than transporter or carrier, who stores commercial goods shall maintain such records as may be prescribed; (w.e.f.01.01.2008)(c)every transporter or carrier who is covered under the Carriage By Road Act, 2007 shall furnish to the assessing authority, such informations and documents as may be prescribed. (w.e.f.01.01.2008)
