Section 5(3) in Uttar Pradesh Tax on Entry of Goods Into Local Areas Rules, 2008
(3)A single Form prescribed under sub-rule(1) shall cover the transactions made during the financial year subject to maximum monetary limit of rupees five lakhs, but this monetary limit shall not apply for the following types of dealers:-(a)a department of the Central Government or the State Government or a Corporation or Undertaking established or constituted by or under a Central Act or an Uttar Pradesh Act or a Government Company as defined in section 617 of the Companies Act, 1956, having an yearly turnover of rupees five crores or more, or(b)dealer having an yearly turnover of rupees twenty five crores or more.
