Section 13(1)(e) in Uttar Pradesh Value Added Tax Act, 2008

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State of Uttar Pradesh - Subsection

Section 13(1)(e) in Uttar Pradesh Value Added Tax Act, 2008

(e)Every dealer who is liable to pay tax and who opts for payment of tax or lump sum under provisions of section 6, shall, in respect of all taxable goods, except non-vat goods, capital goods and captive power plant, which are held in stock at the end of the period during which provisions of section 6 remain applicable, be allowed credit of full or partial amount of input tax or deemed input tax, as the case may be, in accordance with provisions of clauses (a) to (d) above, as may be applicable:

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State of Uttar Pradesh - Subsection

Section 13(1)(e) in Uttar Pradesh Value Added Tax Act, 2008