Section 17(4) in Uttar Pradesh Value Added Tax Act, 2008
(4)In the case of a dealer, who is liable for payment of tax under this Act from January 1, 2008 and whose application for issue of registration certificate under the erstwhile Act, is pending on January 1, 2008, shall be deemed a registered dealer under this Act with effect from January 1, 2008 if (i)registration certificate is issued to him under the erstwhile Act; and(ii)the dealer deposits renewal fee payable under the erstwhile Act and late fee payable under this Act, if any, within thirty days from the date on which registration certificate is issued to him under the erstwhile Act.
