Section 6A(1)(c) in Uttar Pradesh Value Added Tax Act, 2008
(c)carries taxable goods in a vehicle or vessel and such goods has not been shown in the accounts, registers and other documents maintained in regular course of business a sum not less than the amount of tax involved under any provision of this Act but not more than three times of the amount of such tax or forty percent of the value of goods involved whichever is higher.