Section 26A(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Notwithstanding anything to the contrary contained in any other provision of this Act, a casual trader shall-(a)inform the assessing authority at least three days before beginning of his business in Uttar Pradesh, such particulars of his business in such form and in such manner as may be prescribed;(b)deposit security in cash or in the form of bank draft, of such amount as may be fixed by the assessing authority which shall not exceed estimated liability to pay tax for such period for which the casual trader is conducting the business in Uttar Pradesh;(c)pay tax daily on sales made during the previous day;(d)furnish to the assessing authority next day after the conclusion of his business in Uttar Pradesh, a return in the prescribed form and manner; and(e)not issue any tax invoice.
