Section 8A(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)No input tax credit shall be claimed or allowed in respect of the amount payable under this section.Explanation. - Where a person issuing a certificate or declaration to use the goods purchased for such purpose as will make the tax not leviable or leviable at a concessional rate, but uses the same for a purpose other than such purpose, the certificate or declaration shall, for the purposes of this section, be deemed to be wrong.]
