Section 6A(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)Any person who has paid composition money under sub-section (1) shall not for the same goods be required to,-(a)furnish the return of the tax period under section 24;(b)take registration under section 17;(c)be assessed under any provision of this Act;(d)be liable to tax under section 3.Explanation. - For the purposes of this section the assessing authority includes an officer not below the rank of Commercial Tax Officer empowered to exercise the powers under sections 45 or section 48.(The words "or posted at the check post" was omited w.e.f. 20-08-2010 vide notif. no 1101(2) dated 20-08-2010, U.P. Act No 19 of 2010)
