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[Cites 0, Cited by 0] [Section 42(12)] [Section 42] [Entire Act]

State of Uttar Pradesh - Subsection

Section 42(12)(b) in Uttar Pradesh Value Added Tax Act, 2008

(b)such goods are sold for the first time after their manufacture within the period of facility of exemption or reduction in the rate of tax, after bringing them into the State by way of transfer other than sales, by manufacturer having his place of business in the State of Uttarakhand.