Section 4(5) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(5)No dealer who brings or causes to be brought any goods into a local area shall be liable to tax, if during the assessment year [the aggregate value of such goods is less than five lakh rupees] [Substituted by 'the aggregate value of such goods is less than two lakh rupees in the case of manufacturers and three lakh rupees in case of other dealers' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2008 (Act No. 7 of 2008), w.e.f. 1.1.2008.] such larger amount as the State Government may by notification, specify in that behalf either in respect of all dealers in any goods or in respect of a particular class of such dealers:Provided that the provisions of this sub-section shall not apply in respect of value of the goods brought into a local area from outside Uttar Pradesh.[( 6) Notwithstanding anything to the contrary contained in subsection (1) or sub-section (3), no tax shall be levied on or collected from a dealer, who brings or causes to be brought into a local area any goods which are,-(i)consigned without using them in the local area to any place outside the State; or(ii)sold or re-sold either in the course of inter-State trade or commerce or in the course of export out of the territory of India;Explanation. - Section 3, Section 5 and Section 6-A of the Central Sales Tax Act, 1956 shall apply for the purpose of determining whether or not any goods has been sold by a dealer in the course of inter-State trade or commerce or in the course of export out of the territory of India:Provided that where at the time of entry of goods into a local area, the quantity or value of goods to be sold within such local area for the purpose of being taken outside the State without consumption, use or sale in such local area, is not ascertainable, the dealer shall pay the amount of tax on the value of total quantity of goods and after the goods are consigned or sold outside the State or in the course of export, the dealer may claim refund or adjustment of the amount so paid as tax in the month in which such goods are transferred outside the State or sold in the course of inter-State trade or commerce or the course of export, in respect of such goods.] [Substituted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009), w.e.f. 1.11.1999.][( 7) *** (Deleted)] [Deleted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009), w.e.f. 1.11.1999.]
