Section 4(3A) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(3A)[ Notwithstanding anything to the contrary contained in subsection (1) or sub-section (3), no tax shall be levied on or collected from a dealer or subsequent dealer who brings or cause to be brought into a local area any goods in respect of which tax has been paid in any other local area under any of the said sub-sections and such dealer furnishes before the concerned Assessing Authority the prescribed declaration in regard thereto within such time as may be prescribed:Provided that the amount of tax deposited under this Section shall be deemed to have been deposited for and on behalf of such dealer or any subsequent dealer to whom above prescribed declaration has been issued.] [Inserted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009) w.e.f. 1.11.1999.]
