Section 11(3) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(3)Every person or dealer, who does not fall under sub-section (1) or sub-section (2) and who is liable for payment of tax under this act, may opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area.
