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[Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act]

State of Uttar Pradesh - Subsection

Section 23(1)(a) in Uttar Pradesh Value Added Tax Act, 2008

(a)No person who is not a dealer registered under this Act, shall in respect of any sale or purchase made by or through him, realize from any person any amount by way of tax on sale or purchase of goods or any amount in lieu of tax on sale or purchase of goods by giving it different name or colour and no dealer registered under this Act, shall in respect of any sale or purchase made by or through him, realize from any person, other than a person to whom goods are sold by him, any amount by way of tax on sale or purchase of goods, or any amount in lieu of tax on sale or purchase of goods by giving it different name or colour;