Section 12(4) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(4)Where the Assessing Authority is satisfied that any goods referred to in sub-section (1) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area, it shall direct that the tax paid in respect of such goods shall be refunded to the person who had paid the tax under sub-section (1):Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods.
