Section 50(2)(b) in Uttar Pradesh Value Added Tax Act, 2008
(b)where the goods are imported, brought or otherwise received into the state by a person otherwise than in connection with business, he may [likewise carry duly filled such certificates and documents as may be prescribed] [Substituted By The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U. P. Ordinance No. 6 Of 2014).]