Section 40(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)Where any amount of tax has been deducted from any dealer under section 34 as tax payable by him for any assessment year, for the purpose of sub-section (3), amount deducted shall be deemed to be tax due under this Act and shall not be refunded to the dealer where the dealer -(a)has neither submitted returns of turnover and tax for all tax periods nor has submitted Annexures of Consolidated Details for the assessment year in which sales are made; and(b)has been assessed exparte for the assessment year in which sales are made.
