Section 42(8) in Uttar Pradesh Value Added Tax Act, 2008
(8)The industrial unit availing the benefit of tax deferment as provided under subsection (2) or availing the facility of refund as provided under subsection (4), shall be eligible to issue tax invoices and to claim input tax credit subject to provisions of section 13.The industrial unit availing the facility of refund on both sale and purchase, shall be eligible for claiming Input Tax Credit while computing net tax payable on the turnover of sale of goods described in the Certificate of Entitlement."
