Section 3B(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Notwithstanding anything to the contrary contained in any other provision of this Act but subject to the provisions of sub-section (2), every dealer liable to pay tax under this Act shall also be liable to pay in addition to the tax payable under any other provision of this Act, a cess on sale of petrol or diesel or both , at such rate not exceeding five rupees per litre and at such point of sale, as may be specified by the State Government by notification in the Gazette.
