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[Cites 0, Cited by 0] [Section 15(3)] [Section 15] [Entire Act]

State of Uttar Pradesh - Subsection

Section 15(3)(b) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977

(b)
(i)The tax on the purchase of alcohol shall be payable by the purchaser or the seller on his behalf at the rate of 80 paise per litre in a Treasury or sub-treasury of the district in which purchase is made unless the purchaser has obtained a certificate from the authority allotting the alcohol, into the effect that the purchaser has purchased million litres of alcohol, in which case the tax shall be payable at the rate of 40 paise per litre for the quantity beyond one million litres.
(ii)No sale or purchase of alcohol shall be allowed unless the tax on its purchase has been deposited in the manner prescribed in sub-clause (i) (supra).
(iii)The certificate mentioned in sub-clause (i) (supra) shall be issued by the authority allotting the alcohol on furnishing by the purchaser satisfactory proof of payment of tax at the rate of 80 paise per litre on a total quantity of not less than one million litres of alcohol ;