Section 5(1) in Uttar Pradesh Tax on Entry of Goods Into Local Areas Rules, 2008
(1)In case of the transaction within the State, any dealer who claims reversal of levy of tax under clauses (a),(c) and (e) of sub-section (1) of section 5 shall obtain a certificate in Form-D from the purchasing or consignee dealer and submit the original thereof to the assessing authority within three months after the end of period to which the certificate relates:Provided that if the assessing authority is satisfied that the dealer concerned was prevented by sufficient cause from furnishing such certificate within the aforesaid time, he may allow such certificate to be furnished within such further time, not later than the time prescribed or permitted for filing annual return.
