Section 11(1) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(1)Where in respect of any scheduled goods, a dealer is liable for payment of tax under this act but does not fall within the definition of a dealer [as defined under Clause (h) of Section 2 of the Uttar Pradesh Value Added Tax Act, 2008,] [Substituted by 'as defined under clause (c) of Section 2 of the Uttar Pradesh Trade Tax Act, 1948' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2008 (Act No. 7 of 2008), w.e.f. 1.1.2008.] he may, subject to other provisions of this section, opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area.
