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[Cites 0, Cited by 0] [Section 13(9)] [Section 13] [Entire Act]

State of Uttar Pradesh - Subsection

Section 13(9)(b) in Uttar Pradesh Value Added Tax Act, 2008

(b)Where works contract is partially executed by a sub contractor, the amount of input tax credit, in respect of purchase of goods involved in the execution of works contract shall be claimed by and be allowed to the contractor or such sub contractor to the extent of purchase of goods by them. (w.e.f.01.01.2008)