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State of Uttar Pradesh - Section

Section 6 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007

6. [ [Substituted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009), w.e.f. 1.1.2008.]

Where in respect of any scheduled goods notified under subsection (1) of Section 4, tax is payable in respect of a sale or purchase of such goods under the Uttar Pradesh Value Added Tax Act, 2008 by a dealer registered under the said Act, the State Government may, by notification and subject to such conditions and restrictions, as may be specified therein, allow a rebate upto the full amount of tax leviable under this Act.]