Section 43(4) in Uttar Pradesh Value Added Tax Act, 2008
(4)Where any amount has been deposited by any dealer in accordance with provisions under sub-section (1), the dealer shall, subject to provisions of sub-section (14) of section 21, not be entitled to allow refund of such amount to the purchaser of goods.Explanation. - The expression "Final order on appeal revision or reference" includes an order passed by the High Court or by the Supreme Court.Chapter VI Tax Audit, Inspection, Search and Seizure
