Section 3(11) in Uttar Pradesh Value Added Tax Act, 2008
(11)Subject to such conditions as may be prescribed, the State Government may permit any power project industrial unit engaged in generation, transmission and distribution of electrical energy, having aggregate capital investment of Rs.1000 crore or more to own the tax liabilities of a dealer of such sales as are made to that unit. (w.e.f.01.01.2008)
