Section 3B in Uttar Pradesh Value Added Tax Act, 2008
3B. [ Levy of Cess. [Inserted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U.P. Ordinance No. 6 of 2014).]
(1)Notwithstanding anything to the contrary contained in any other provision of this Act but subject to the provisions of sub-section (2), every dealer liable to pay tax under this Act shall also be liable to pay in addition to the tax payable under any other provision of this Act, a cess on sale of petrol or diesel or both , at such rate not exceeding five rupees per litre and at such point of sale, as may be specified by the State Government by notification in the Gazette.(2)Cess under sub-section (1) shall be levied and paid only for such purposes as may be notified by the State Government and in the manner specified in such notification.]
