Section 26 in Uttar Pradesh Value Added Tax Act, 2008
26. Assessment of tax for an assessment.
- Subject to provisions of this Act, in respect of every taxable dealer, for each assessment year, there shall be an assessment of tax payable by him and amount of input tax credit admissible to him:Provided that where the dealer has carried on business during a part of the assessment year, such assessment shall be for such part of the assessment year:Provided further that in case of person who being a dealer other than a registered dealer brings any taxable goods from outside the State,the assessing authority may make separate assessments for each receipt of such goods by the dealer, the assessing authority may make separate assessments for each such authorisation for transit of goods or receipt of goods by the dealer, as the case may be.(The second Proviso substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010)
