Section 14(1) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(1)The proceeds of the levy under this act shall be appropriated to the Fund and shall be utilized exclusively for the development or facilitating the trade, commerce and industry in the State of Uttar Pradesh which shall include the following (a)construction, development and maintenance of roads and bridges for linking the market and industrial areas;(b)providing finance, aids, grants and subsidies to financial, industrial and commercial units;(c)creating infrastructure for supply of electricity and water to industries, marketing and other commercial complexes;(d)creation, development and maintenance of other infrastructure for the furtherance of trade, commerce and industry in general;(e)providing finance, aids, grants and subsidies for creating, developing and maintaining pollution free environment in the concerned areas;(f)any other purpose connected with the development of trade, commerce and industry or for facilities relating thereto which the State Government may specify by notification;(g)providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in Clauses (a) (c), (d), (e) and (f);
