Section 5(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Every dealer, who, in the course of business, makes purchase of any taxable -(i)goods other than non-vat goods from a person other than a registered dealer; or(ii)non-vat goods, the earlier sale or purchase of which has not suffered levy of tax either under the provisions of the erstwhile Act or under the provisions of this Act, (w.e.f.01.01.2008)shall be liable to pay tax levied on the turnover of purchase of such taxable goods except non-vat goods or turnover of purchase of non-vat goods or both, as the case may be. (w.e.f.01.01.2008)
