Section 12(1) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(1)Notwithstanding anything contained in any other provision of this act, any person who intends to bring into a local area from any manufacturer within the State, such goods specified in the Schedule as may be notified by the State Government, shall, at the time of taking delivery of the goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. The manufacturer [shall not deliver such goods] [Substituted by 'shall not give such goods' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009), w.e.f. 1.11.1999.] to the purchaser unless the amount of such tax has been paid by the purchaser.
