Section 3A(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Notwithstanding anything to the contrary contained in any other provision of the Act but subject to the provisions of sub-section(2), every dealer liable to pay tax under the Act shall be liable to pay in addition to the tax payable under any other provision of this Act, an additional tax on the taxable turnover of sale or purchase of goods or both, at such rate not exceeding five percent, as may be specified by the State Government by notification in the gazette. Different rate may be specified in respect of different goods or class of goods.
