Section 5 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
5. [ [Substituted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009), w.e.f. 1.11.1999.]
Where any dealer has brought or has caused to be brought or has taken delivery of any goods notified under sub-section (1) of Section 4 on its entry into a local area for consumption, use or sale therein and has paid tax in respect of entry of such goods into such local area or purchased such goods on which entry tax has already been paid, such tax shall be refunded or adjusted to such dealer by whom without using them in the local area such goods are consigned to any other place outside the State or are sold either in the course of inter-State trade or commerce or in the course of export outside the territory of India.]
