Section 21(13)(d) in Uttar Pradesh Value Added Tax Act, 2008

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State of Uttar Pradesh - Subsection

Section 21(13)(d) in Uttar Pradesh Value Added Tax Act, 2008

(d)in the case of a dealer who has opted for payment of composition money under section 6,

(i)goods held in opening stock on the date on which provisions of section 6 has become applicable and;

(ii)goods held in opening stock on the date on which provisions of section 6 ceases to apply;"