Section 41(4) in Uttar Pradesh Value Added Tax Act, 2008
(4)Notwithstanding any thing contained in the first proviso to sub-section (1) where any industrial unit has been declared sick by any competent court or authority constituted under any law for the time being in force, the provisional refund under this section shall be allowed if such industrial unit satisfied that,-(a)the package for rehabilitation of the sick unit has been approved by a competent court or an authority;(b)the State Government has deferred the arrear against such unit under section 71 and(c)the conditions imposed by the State Government for deferment of the arrear has been complied with."
