Section 54(1)(iii) in Uttar Pradesh Value Added Tax Act, 2008

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State of Uttar Pradesh - Subsection

Section 54(1)(iii) in Uttar Pradesh Value Added Tax Act, 2008

(iii)if the value of goods is not described or mentioned in tax invoice, sale invoice or any such other document the estimated value prevalent at the relevant time in the local market area where the transaction has taken place, shall be deemed to be the value of such goods.".

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State of Uttar Pradesh - Subsection

Section 54(1)(iii) in Uttar Pradesh Value Added Tax Act, 2008