Section 4(9) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(9)Where in respect of any-(i)Purchased scheduled goods,-(a)value of such goods is not ascertainable or value of such goods, as declared by the dealer or the person in-charge of the goods, as the case may be, is not verifiable on account of non-availability or non production of any document; or(b)any document produced in support of purchase price or transport charges and other charges, is not worthy of credence; or(ii)scheduled goods, acquired or obtained otherwise than by way of purchase, value of such goods disclosed by the person in-charge of the goods or the dealer, as the case may be, does not appear to be reasonable and worthy of credence then the whole-sale price, in the open market in a local area in which such goods are being brought, reasonably determined by the Assessing Authority, after affording reasonable opportunity of being heard to the person in-charge of the goods or the dealer, as the case may be, shall be deemed to be, the value of goods, and for this purpose in reference to Clause (i), the Assessing Authority shall assume that goods has been acquired or obtained otherwise than by way of purchase.
