Section 4(3) in Uttar Pradesh Value Added Tax Act, 2008

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State of Uttar Pradesh - Subsection

Section 4(3) in Uttar Pradesh Value Added Tax Act, 2008

(3)Where a dealer, selling any goods, is not entitled to realize or has not realized if entitled amount of tax, payable by him on the turnover of sale of such goods, separately on tax invoice, sale invoice, cash memo or bill from the purchaser of the goods, amount of tax payable by him on the turnover of such sale shall be computed using the formula-

Amount of tax payable =		Rate of tax X aggregate of sale prices
		100 + Rate of tax

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State of Uttar Pradesh - Subsection

Section 4(3) in Uttar Pradesh Value Added Tax Act, 2008