Section 34(14) in Uttar Pradesh Value Added Tax Act, 2008
(14)No deduction under this section shall be made on the turnover of sale where such sale takes place -(w.e.f.01.01.2008)(i)in the course of inter-State trade or commerce; or(ii)outside the State; or(iii)in the course of the export out of, or import into, the territory of India;
