Section 25(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)No provisional order of assessment, under sub-section (1) for any tax period of an assessment year, shall be made after the dealer has submitted Annexures of Consolidated Details, and where such Annexures have not been submitted by the dealer, after expiration of the time prescribed or extended by the assessing authority, for submission of such Annexures .
