Section 5(3)(a) in Uttar Pradesh Tax on Entry of Goods Into Local Areas Rules, 2008
(a)a department of the Central Government or the State Government or a Corporation or Undertaking established or constituted by or under a Central Act or an Uttar Pradesh Act or a Government Company as defined in section 617 of the Companies Act, 1956, having an yearly turnover of rupees five crores or more, or