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The Uttar Pradesh Trade Tax Act, 1948 (Act XV of 1948)
The Central Sales Tax Act, 1956
The Uttar Pradesh Tax on Entry of Goods Act, 2000
The Revenue Recovery Act, 1890
The Uttar Pradesh Special Economic Zone Development Authority Act, 2002
The Uttar Pradesh Public Moneys (Recovery of Dues) Act,1972
The Uttar Pradesh General Clauses Act, 1904
The Sale of Goods Act, 1930
The Carrier Act, 1865
The Delhi Value Added Tax Act, 2004
The Uttranchal Value Added Tax Ordinance, 2005
The Special Economic Zones Act, 2005
The Uttranchal Value Added Tax Act, 2005
The Uttar Pradesh Tax On Entry of Goods Into Local Areas Ordinance, 2007
The Uttar Pradesh Tax On Entry of Goods Into Local Areas Act, 2007
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Liability to tax under the Act
3-A
.
Rate of Tax
3-AA
.
Levy of tax on all points of sale and purchase
3-AB
.
Rate of tax on packing material sold with good
3-AAA
.
Presumption regarding certain sales
3-AAAA
.
Liability to tax on purchase of goods in certain circumstances
3-B
.
Liabilty on issuing false certificates etc.
3-C
.
Liability of tax of dissolved firm etc.
3-D &3-E
.
Levy of Trade Tax on purchase or sale of certain goods
3-F
.
Tax on the right to use any goods or goods involved in the execution of a works contract
3-G
.
Special rate of tax on certain sales
3-H
.
State Development Tax
4
.
Exemption from tax
4-A
.
Exemption from Trade Tax in certain cases
4-AA
.
Concession in rate of tax to certain industrial units
4-AAA
.
Special concession to certain large industrial undertakings
4-B
.
Special relief to certain manufacturers
4-BB
.
Set off tax paid on raw material and packing material in certain cases
4-C
.
Special relief to manufacturers exporting finished goods outside India
5
.
Rebate of tax on certain purchases or sales
6
.
Objections to jurisdiction
7
.
Determination of turnover and assessment of tax
7-A
.
Return of turnover for portion of the assessment year
7-B
.
Assessment of tax where rate is varied during the assessment year
7-C
.
Tax due from deceased person payable by his representatives
7-D
.
Composition of tax liability
7-E
.
Rounding off of turnover, tax etc.
7-F
.
Recovery or refund of petty amounts to be ignored
8
.
Payment and recovery of tax
8-A
.
Registration of dealers and realization of tax by dealers
8-B
.
Provisional registration in certain cases
8-BB
.
Information to be furnished regarding change of business
8-C
.
Security in interest of revenue
8-D
.
Tax deduction from the amount payable to works contractor
8-E
.
Deduction of Agent
9
.
Appeal
10
.
Tribunal
10-A
.
Orders against which no appeal or revision shall lie
10-B
.
Revision by Commissioner
11
.
Revision by High Court in special cases
12
.
Account to be maintained by dealers
12-A
.
Burden of proof
12-B
.
Additional evidence on appeal
13
.
Power to order production of accounts and powers of entry and inspection
13-A
.
Power to seize
13-AA
.
Power to acquire goods in case of under valuation
13-B
.
Power to seek assistance from police, etc
14
.
Offences and penalties
14-A
.
Offences by companies
15
.
Composition of offences
15-A
.
Penalties in certain cases
16
.
Indemnity
17
.
Bar to certain proceedings
18
.
Assessment of reconstituted or new firms, and change of partnership
19
.
Assessment of minors and incapacitated persons
20
.
Assessment of court of wards, etc
21
.
Assessment of tax on the turnover not assessed during the year
22
.
Rectification of mistakes
23
.
Certain information to be confidential
24
.
Power to make rules
25
.
Power to issue notification with retrospective effect
26
.
Application of the Act to the merged States
27
.
Deleted
28
.
Establishment of check posts and barriers
28-A
.
Import of goods into the State against declaration
28-B
.
Transit of goods by road through the State and issue of authorization for transit of goods
28-C
.
Omitted
28-D
.
Omitted
29
.
Refunds
29-A
.
Procedure for disbursement of amount wrongly realized by dealer as tax
29-B
.
Reimbursement in respect of declared goods
30
.
Power to set aside an order of assessment or an order in appeal
31
.
32
.
Fees in certain cases
33
.
Further provisions regarding recovery
34
.
Transfer to defraud questions
35
.
Determination of disputed questions
36
.
Power to grant instalments
37
.
Deleted
38
.
Facility for sick industrial units
1
.
Short title, extent and commencement
2
.
Definitions
3
.
When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
4
.
When is a sale or purchase of goods said to take place outside a State
5
.
When is a sale or purchase of goods said to take place in the course of import or export
6
.
Liability to tax on inter-state sales
6-A
.
Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
7
.
Registration of dealers
8
.
Rates of tax on sales in the course of inter-State trade or commerce
8-A
.
Determination of turnover
9
.
Levy and collection of tax and penalties
9-A
.
Collection of tax to be only by registered dealers
9-B
.
Rounding off of tax, etc
10
.
Penalties
10-A
.
Imposition of penalty in lieu of prosecution
11
.
Cognizance of offences
12
.
Indemnity
13
.
Power to make rules
14
.
Certain goods to be of special importance in inter-State trade or commerce
15
.
Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State
16
.
Definitions
17
.
Company in liquidation
18
.
Liability of directors of private company in liquidation
19
.
Central Sales Tax Appellate Authority
20
.
Appeals
21
.
Procedure on receipt of application
22
.
Powers of the Authority
23
.
Procedure of Authority
24
.
Authority for Advance Rulings to function as Authority under this Act
25
.
Transfer of pending proceedings
26
.
Applicability of order passed
18A
.
Appeals to the highest appellate authority of State
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Authorities under this Act
4
.
Levy of tax
4-A
.
Realization of tax through manufacturer
4-B
.
Exemption from tax
5
.
Registration of dealers
6
.
Application of certain provisions of the Uttar Pradesh Trade Tax Act
7
.
Power to remove difficulties
8
.
Power to make rules
9
.
Repeal and savings
-
.
Schedule
-
.
Preamble
1
.
Title and extent
2
.
Definitions
3
.
Recovery of public demands by enforcement of process in other districts than those in which they become payable
4
.
Remedy available to person denying liability to pay amount recovered under last foregoing section
5
.
Recovery by Collector of sums recoverable as arrears of revenue on the certificates of public officers and local authorities
5-A
.
5-A.Certificates in respect of sum recoverable as arrears of revenue by either public officers or local authorities from defaulters being or have property outside Uttar Pradesh
6
.
Property liable to sale under this Act
7
.
Saving of local laws relating to Revenue
8
.
Recovery in India of certain public demands arising beyond India
9
.
Recovery in India of land revenue, etc, accruing in Burma
10
.
Duty of Collector to remit moneys collected in certain cases
11
.
*
**
.
The Schedule
0
.
General
1
.
Short title
2
.
Definitions
3
.
Constitution of the Authority
4
.
Chief Executive Officer
5
.
Staff of the Authority
6
.
Effect of an area being notified as Special Economic Zone - Consequent to an area being notified as Special Economic Zone
7
.
Functions of the Authority
8
.
Power of the Authority in respect of transfer of land
9
.
Levy of taxes by the Authority
10
.
Provisions for infrastructure facilities
11
.
Functions of the Developer
12
.
Power of Developer in respect of transfer of land
13
.
Levy of fees by Developer
14
.
Provision for infrastructure facilities
15
.
Review Committee
16
.
Unit Approval Committee
17
.
Applications of certain provisions of President's Act XI of 1973
18
.
Applications of certain provisions of Industrial Area Development Act
19
.
Overriding effect of the Act
20
.
Power to make rules
21
.
Power to make regulations
22
.
Modification of certain enactments in relation to Special Economic Zone
23
.
Schedule (See Section 22)
-
.
Preamble
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Recovery of certain dues as arrears of land revenue
4
.
Savings
5
.
Repeal
6
.
Validation
7
.
Repeal
Preamble
.
1
.
Short title and commencement
2
.
Omitted
3
.
Application of the Act to other enactments
4
.
Definitions
4-A
.
Grammatical variations and cognate expressions
5
.
Coming into operation of enactments
6
.
Effect of repeal
6-A
.
Time of expiration of temporary Acts
6-B
.
Effect of expiration
6-C
.
Repeal or expiration of raw making textual amendments in other laws
7
.
Revival of repealed enactments
8
.
Construction of references to repealed enactments
9
.
Commencement and termination of time
10
.
Computation of time
10-A
.
Marginal notes not part of Act
10-B
.
Effect of incorporation
10-C
.
Deviations from forms
11
.
Measurement of distances
12
.
Duty to be taken pro rata in enactments
13
.
Gender and number
14
.
Powers conferred to be exercisable from time to time
15
.
Power to appoint to include power to appoint ex-officio
16
.
Power to appoint to include power to suspend, dismiss or otherwise terminate the tenure of office
17
.
Substitution of functionaries
18
.
Successors
19
.
Official chiefs and subordinates
19-A
.
Ancillary Powers
20
.
Construction of statutory instruments issued under enactments
21
.
Power to make to include power to add to, amend, vary or rescind statutory instruments
22
.
Issuing of statutory instruments between publication and commencement of enactment
23
.
Provisions applicable to making of rules or bye-laws after previous publication
23-A
.
Date of coming into effect of rules and the control of Legislature over them
24
.
Continuation of appointments, notifications, orders, etc., issued under enactments repealed and re-enacted
25
.
Recovery of fines
26
.
Provision as to offences punishable under two or more enactments
27
.
Meaning of service by post
28
.
Citation of enactments
29
.
References in existing enactments to North-Western Provinces and Oudh
30
.
Application to ordinances and regulations under the Government of India Act 1935
1.
.
Short title, extent and commencement
2
.
Definitions
3
.
Application of provisions of Act 9 of 1872
4
.
Sale and agreement to sell
5
.
Contract of sale how made
6
.
Existing or future goods
7.
.
Goods perishing before making of contract
8
.
Goods perishing before sale but after agreement to sell
9
.
Ascertainment of price
10
.
Agreement to sell at valuation
11
.
Stipulations as to time
12
.
Condition and warranty
13
.
When condition to be treated as warranty
14
.
Implied undertaking as to title, etc.
15
.
Sale by description
16
.
Implied conditions as to quality or fitness
17
.
Sale by sample
18
.
Goods must be ascertained
19
.
Property passes when intended to pass
20
.
Specific goods in a deliverable state
21
.
Specific goods to be put into a deliverable state
22
.
Specific goods in a deliverable state, when the seller has to do anything thereto in order to ascertain price
23
.
Sale of unascertained goods and appropriation
24
.
Goods sent on approval or "on sale or return"
25
.
Reservation of right of disposal
26
.
Risk prima facie passes with property
27
.
Sale by person not the owner
28
.
Sale by one of joint owners
29
.
Sale by person in possession under voidable contract
30
.
Seller or buyer in possession after sale
31
.
Duties of seller and buyer
32
.
Payment and delivery are concurrent conditions
33
.
Delivery
34
.
Effect of part delivery
35
.
Buyer to apply for delivery
36
.
Rules as to delivery
37
.
Delivery of wrong quantity
38
.
Instalment deliveries
39
.
Delivery to carrier or wharfinger
40
.
Risk where goods are delivered at distant place
41
.
Buyers right of examining the goods
42
.
Acceptance
43
.
Buyer not bound to return rejected goods
44
.
Liability of buyer for neglecting or refusing delivery of goods
45
.
"Unpaid seller" defined
46
.
Unpaid sellers rights
47
.
Sellers lien
48
.
Part delivery
49
.
Termination of lien
50
.
Right of stoppage in transit
51
.
Duration of transit
52
.
How stoppage in transit is effected
53
.
Effect of sub-sale or pledge by buyer
54
.
Sale not generally rescinded by lien or stoppage in transit
55
.
Suit for price
56
.
Damages for non-acceptance
57
.
Damages for non-delivery
58
.
Specific performance
59
.
Remedy for breach of warranty
60
.
Repudiation of contract before due date
61
.
Interest by way of damages and special damages
62
.
Exclusion of implied terms and conditions
63
.
Reasonable time a question of fact
64
.
Auction sale
64A
.
In contracts of sale, amount of increased added or deducted
65
.
Repealed
66
.
Savings
00
.
Statement Objects and Reasons
1
.
Short title
2
.
Interpretation clause
3
.
Carriers not to be liable for loss of certain goods above one hundred rupees in value, unless delivered as such
4
.
For carrying such property payment may be required at rates fixed by carrier
5
.
The person entitled to recover in respect of property lost or damaged may also recover money paid for its carriage
6
.
In respect of what property liability of carrier not limited or affected by public notice. Carriers, with certain exceptions, may limit liability by special contract
7
.
Liability of owner of railroad or tram road constructed under. Act 22 of 1863, not limited by special contract. In what case owner of railroad or tram road answerable for loss or damage
8
.
Common carrier liable for loss or damage caused by neglect or fraud of himself or his agent
9
.
Plaintiffs, in suits for loss, damage, or non-delivery, not required to prove negligence or criminal act
10
.
Notice of loss or injury to be given within six months
11
.
State Government to add to the Schedule
0
.
Schedule
00
.
Statement of Objects and Reasons
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Imposition of tax
4
.
Rates of tax
5
.
Taxable turnover
6
.
Sale exempt from tax
7
.
Certain sales not liable to tax
8
.
Adjustments to tax
9
.
Tax credit
10
.
Adjustment to tax credit
11
.
Net tax
12
.
Time at which turnover, turnover of purchases and adjustments arise
13
.
Priority
14
.
Treatment of stock brought forward during transition
15
.
Second-hand goods
16
.
Composition scheme for specified dealers
17
.
Transactions between related parties
18
.
Mandatory and voluntary registration
19
.
Registration
20
.
Effect of registration
21
.
Amendment of registration
22
.
Cancellation of registration
23
.
Effect of de-registration
24
.
Registration during transition
25
.
Security from certain classes of dealers and other persons
26
.
Periodical payment of tax and furnishing of returns
27
.
Power to require other returns
28
.
Correction of deficiencies
29
.
Signing returns
30
.
Assessment of tax, interest or penalty
31
.
Self assessment
32
.
Default assessment of tax payable
33
.
Assessment of penalty
34
.
Limitation on assessment and re-assessment
35
.
Collection of assessed tax and penalties
36
.
Manner of payment of tax, penalties and interest
36 A
.
Tax deducted at source
37
.
Order of application of payments
38
.
Refunds
39
.
Power to withhold refund in certain cases
40
.
Collection of tax only by registered dealers
41
.
Refund of tax for embassies, officials, international and public organizations
42
.
Interest
43
.
Recovery of tax
44
.
Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
45
.
Continuation of certain recovery proceedings
46
.
Special mode of recovery
47
.
Transfer of assets during pendency of proceedings void
48
.
Records and accounts
49
.
Accounts to be audited in certain cases
50
.
Tax invoices
51
.
Credit and debit notes
52
.
Liability in case of transfer of business
53
.
Liability in case of company in liquidation
54
.
Liability of partners of firm to pay tax
55
.
Liability of guardians, trustees etc.
56
.
Liability of Court of Wards, etc
57
.
Liability in other cases
58
.
Audit
58A
.
Special Audit
59
.
Inspection of records
60
.
Power to enter premises and seize records and goods
61
.
Power to stop, search and detain goods vehicles
62
.
Custody and release of records
63
.
Custody, return and disposal of goods, goods vehicle and security
64
.
Detention of goods pending disclosure
65
.
Obligation to provide reasonable assistance
66
.
Value Added Tax Authorities
67
.
Powers and responsibilities of the Commissioner
68
.
Delegation of Commissioner’s powers
69
.
Change of an incumbent of an office
70
.
Power of Commissioner to make notifications
71
.
Persons to be public servants
72
.
Immunity from civil suit
73
.
Appellate Tribunal
74
.
Objections
75
.
Power of Commissioner and other authorities to take evidence on oath, etc
76
.
Appeals to Appellate Tribunal
77
.
Extension of period of limitation in certain cases
78
.
Burden of proof
79
.
Bar on appeal or objection against certain orders
80
.
Assessment proceedings, etc. not to be invalid on certain grounds
81
.
Appeal to High Court
82
.
Appearance before any authority in proceedings
83
.
Bar of suits in civil courts
84
.
Determination of specific questions
85
.
Ruling on general questions
86
.
Penalties
87
.
Automatic mitigation and increase of penalties
88
.
Relationship to assessment and impact on criminal penalties
89
.
Offences and criminal penalties
90
.
Offences by companies, etc
91
.
Cognizance of offences
92
.
Investigation of offences
93
.
Compounding of offences
94
.
Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
95
.
Dealer to declare the name of manager of business
96
.
Service of notice when family is disrupted or firm is dissolved
97
.
Service of notice in the case of discontinued business
98
.
Returns, etc. to be confidential
99
.
Publication and disclosure of information in respect of dealers and other persons in public interest
100
.
Power to collect statistics
101
.
Setting up of check-posts and barriers
102
.
Power to make rules
103
.
Power to amend Schedules
104
.
Power to remove difficulties
105
.
Application to sales and purchases
106
.
Repeal and savings
Sch-I
.
The First Schedule
Sch-II
.
The Second Schedule
Sch-III
.
The Third Schedule
Sch-IV
.
The Fourth Schedule
Sch-V
.
The Fifth Schedule
Sch-VI
.
The Sixth Schedule
Sch-VII
.
The Seventh Schedule
0
.
Index
00
.
Preamble
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Incidence of tax
4
.
Rate of tax
5
.
Net tax payable
6
.
Input tax credit
7
.
Composition schemes
8
.
Liability of a Proprietary Concern
9
.
Liability in case of a Firm
10
.
Liability in cases of Minors and Incapacitated Persons
11
.
Liability in case of Court of Wards etc.
12
.
Liability in case of a Company
13
.
Certain Agents liable to tax for sales on behalf of Principal
14
.
Liability in case of Transfer of Business
15
.
Registration
16
.
Voluntary Registration
17
.
Procedure for Registration
18
.
Cancellation of Registration
19
.
Amendment of certificate of Registration
20
.
Security in the Interest of Revenue
21
.
Quoting of Registration Number
22
.
Realisation of Tax by Dealer
23
.
Periodical Returns and Payment of Tax
24
.
Provisional Assessment
25
.
Assessment of Tax for the Assessment Year
26
.
Self-Assessment
27
.
Special Provisions relating to Casual Dealers
28
.
Assessment in case of special circumstances
29
.
Assessment of Escaped Turnover
30
.
Rectification of Mistakes
31
.
Power to set aside an Order of Assessment
32
.
Period of Limitation for making Assessment or Reassessment
33
.
Rounding off of Turnover and Tax etc
34
.
Payment and Recovery of Tax
35
.
Recovery of Tax by way of Tax Deduction at Source.
36
.
Refund.
37
.
Provisional Refund in case of Exporters.
38
.
Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic Zone
39
.
Power to Withhold Refund in certain cases.
40
.
Disbursement of Amount Wrongly Realized by Dealer as Tax.
41
.
Interest.
42
.
Power to order Production of Accounts and Power of Entry and Inspection.
43
.
Power to Seize Goods.
44
.
Power to Acquire Goods in case of Under Valuation.
45
.
Power to seek Information, to summon Witness etc.
46
.
Power to seek Assistance from Police etc.
47
.
Establishment of Check-Posts and Barriers.
48
.
Import of Goods into the State against Declaration.
49
.
Import of Goods into the State by Rail, River, Air, or Post.
50
.
Transit of Goods by Road through the State an issue of Authorisation for Transit of Goods.
51
.
First Appeal
52
.
Revision by Commissioner
53
.
Appeal to the Appellate Tribunal
54
.
Constitution of Appellate Tribunal
55
.
Revision by High Court.
56
.
Orders against which No Appeal or Revision shall lie
57
.
Determination of Disputed Questions
58
.
Offences and Penalties
59
.
Maintenance of Accounts
60
.
Sale Invoice
61
.
Period for which Accounts to be retained
62
.
Audit of Accounts
63
.
Liability on Issuing False Certificate etc.
64
.
Objection to Jurisdiction
65
.
Certain Presumptions in Affixing Tax Liability
66
.
Burden of Proof
67
.
Additional Evidence in Appeal
68
.
Indemnity
69
.
Bar to Certain Proceedings
70
.
Certain Informations to be Confidential
71
.
Powers to make Rules
72
.
Power to issue Notifications with Retrospective effect
73
.
Transfer to Defraud Revenue void
74
.
Fees in certain Cases
75
.
Power to Grant Installment
76
.
Moratorium for Payment of Tax
77
.
Facility for Sick Industrial Units
78
.
Power to collect Statistics
79
.
Power to remove difficulties
80
.
Transitional Provisions
81
.
Repeal and Savings
Schedule I
.
Goods exempt from tax
Schedule II(A)
.
Goods taxable at every point of sale @ one percent
Schedule II(B)
.
Goods taxable at every point of sale @ four percent
Schedule II(C)
.
Goods taxable at every point of sale at the rate specified in the Schedule
Schedule III
.
Special Category Goods taxable at the point of sale by the Manufacture or Importer at the rate specified in the Schedule
Schedule IV
.
Sale of goods to or by dealers/persons exempt from whole or any part of tax
Schedule V
.
Any person or International Organization shall be entitled to refund of tax paid on purchases
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Procedure for making proposal to establish Special Economic Zone
4
.
Establishment of Special Economic Zone and approval and authorisation to operate to, Developer
5
.
Guidelines for notifying special Economic Zone
6
.
Processing and non-processing areas
7
.
Exemption from taxes, duties or cess
8
.
Constitution of Board of Approval
9
.
Duties, powers and functions of Board
10
.
Suspension of letter of approval and transfer of Special Economic Zone in certain cases
11
.
Development Commissioner
12
.
Functions of Development Commissioner
13
.
Constitution of Approval Committee
14
.
Powers and functions of Approval Committee
15
.
Setting up of Unit
16
.
Cancellation of letter of approval to entrepreneur
17
.
Setting up and operation of Offshore Banking Unit
18
.
Setting up of International Financial Services Centre
19
.
Single application form, return, etc.
20
.
Agency to inspect
21
.
Single enforcement officer or agency for notified offences
22
.
Investigation, inspection and search or seizure
23
.
Designated Courts to try suits and notified offences.
24
.
Appeal to High Court.
25
.
Offences by companies
26
.
Exemptions, drawbacks and concessions to every Developer and entrepreneur
27
.
Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs
28
.
Duration of goods or services in Special Economic Zones
29
.
Transfer of ownership and removal of goods
30
.
Domestic clearance by Units
31
.
Constitution of Authority
32
.
Officers of Authority and other staff
33
.
Special provision for transfer of officers or other employees to Authority.
34
.
Functions of Authority
35
.
Grants and loans by Central Government
36
.
Constitution of Fund and its application
37
.
Accounts and audit
38
.
Directions by Central Government
39
.
Returns and reports
40
.
Power to supersede Authority
41
.
Members, officers and other employees of Authority to be public servants
42
.
Reference of dispute
43
.
Limitation
44
.
Applicability of provisions of this Act to existing Special Economic Zones
45
.
Person to whom a communication may be sent under this Act
46
.
Identity Card
47
.
Autorités responsable for administration
48
.
Protection of action taken in good faith
49
.
Power to modify provisions of this Act or other enactments in relation to Special Economic Zones
50
.
Power of State Government to grant exemption
51
.
Act to have overriding effect.
52
.
Certain provisions not to apply
53
.
Special Economic Zones to be ports, airports, inland container depots, land stations, etc. in certain cases
54
.
Amendment to First Schedule
55
.
Power to make rules
56
.
Power to remove difficulties
57
.
Amendment of certain enactments
58
.
Savings.
I
.
The First Schedule
II
.
The Second Schedule
III
.
The Third Schedule
0
.
Preamble
Complete Act:
.
INDEX
00
.
Preamble
1
.
Short title, extent and commencement
2
.
Definitions.
3
.
Incidence of tax.
4
.
Rate of Tax.
5
.
Net Tax Payable
6
.
Input Tax Credit.
7
.
Composition Schemes.
8
.
Liability of a Proprietary Concern.
9
.
Liability in case of a Firm.
10
.
Liability in cases of Minors and Incapacitated Persons.
11
.
Liability in case of Court of Wards etc.
12
.
Liability in case of a Company.
13
.
Certain Agents liable to tax for sales on behalf of Principal.
14
.
Liability in case of Transfer of Business.
15
.
Registration.
16
.
Voluntary Registration.
17
.
Procedure for Registration.
18
.
Cancellation of Registration.
19
.
Amendment of certificate of Registration.
20
.
Security in the Interest of Revenue.
21
.
Quoting of Registration Number.
22
.
Realisation of Tax by Dealer.
23
.
Periodical Returns and Payment of Tax.
24
.
Provisional Assessment.
25
.
Assessment of Tax for the Assessment Year.
26
.
Assessment of unregistered person liable to tax
27
.
Special Provisions relating to Casual Dealers
28
.
Assessment in case of special circumstances
29
.
Assessment of Escaped Turnover.
30
.
Rectification of Mistakes.
31
.
Power to set aside an Order of Assessment.
32
.
Period of Limitation for making Assessment or Reassessment.
33
.
Rounding off of Turnover and Tax etc
34
.
Payment and Recovery of Tax.
35
.
Recovery of Tax by way of Tax Deduction at Source.
36
.
Refund.
37
.
Provisional Refund in case of Exporters.
38
.
Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic Zone
39
.
Power to Withhold Refund in certain cases.
40
.
Disbursement of Amount Wrongly Realized by Dealer as Tax.
41
.
Interest.
42
.
Power to order Production of Accounts and Power of Entry and Inspection.
43
.
Power to Seize Goods.
44
.
Power to Acquire Goods in case of Under Valuation.
45
.
Power to seek Information, to summon Witness etc.
46
.
Power to seek Assistance from Police etc.
47
.
Establishment of Check-Posts and Barriers.
48
.
Import of Goods into the State against Declaration.
49
.
Import of Goods into the State by Rail, River, Air, or Post.
50
.
Transit of Goods by Road through the State an issue of Authorisation for Transit of Goods.
51
.
First Appeal
52
.
Revision by Commissioner
53
.
Appeal to the Appellate Tribunal
54
.
Constitution of Appellate Tribunal
55
.
Revision by High Court.
56
.
Orders against which No Appeal or Revision shall lie
57
.
Determination of Disputed Questions
58
.
Offences and Penalties
59
.
Maintenance of Accounts
60
.
Sale Invoice
61
.
Period for which Accounts to be retained
62
.
Audit of Accounts
63
.
Liability on Issuing False Certificate etc.
64
.
Objection to Jurisdiction
65
.
Certain Presumptions in Affixing Tax Liability
66
.
Burden of Proof
67
.
Additional Evidence in Appeal
68
.
Indemnity
69
.
Bar to Certain Proceedings
70
.
Certain Informations to be Confidential
71
.
Powers to make Rules
72
.
Power to issue Notifications with Retrospective effect
73
.
Transfer to Defraud Revenue void
74
.
Fees in certain Cases
75
.
Power to Grant Installment
76
.
Moratorium for Payment of Tax
77
.
Facility for Sick Industrial Units
78
.
Power to collect Statistics
79
.
Power to remove difficulties
80
.
Transitional Provisions
81
.
Repeal and Savings
Schedule I
.
Goods exempt from tax
Schedule II(A)
.
Goods taxable at every point of sale @ one percent
Schedule II(B)
.
Goods taxable at every point of sale @ four percent
Schedule II(C)
.
Goods taxable at every point of sale at the rate specified in the Schedule
Schedule III
.
Special Category Goods taxable at the point of sale by the Manufacture or Importer at the rate specified in the Schedule
Schedule IV
.
Sale of goods to or by dealers/persons exempt from whole or any part of tax
Schedule V
.
Any person or International Organization shall be entitled to refund of tax paid on purchases
0
.
Preamble
1
.
Short title, extent and commencement
2
.
Definitions
3
.
Authorities under this Ordinance
4
.
Levy of tax
5
.
Reversal of levy of tax
6
.
Rebate
7
.
Exemption
8
.
Registration
9
.
Submission of returns and assessment of tax
10
.
Provisional assessment of tax
11
.
Composition of tax
12
.
Realisation of tax through manufacturer
13
.
Application of certain provisions of the Uttar Pradesh Trade Tax Act, 1948
14
.
Utilisation of the proceeds of the levy under this Ordinance
15
.
Power to remove difficulties
16
.
Power to make rules
17
.
Validation
18
.
Repeal and saving
The Schedule
.
The Schedule
0
.
Preamble
1
.
Short title and commencement
2
.
Definitions
3
.
Authorities under the Act
4
.
Levy of tax
5
.
Reversal of levy of tax
6
.
Rebate
7
.
Exemption
8
.
Registration
9
.
Submission of returns and assessment of tax
10
.
Provisional assessment of tax
11
.
Composition of tax
12
.
Realization of tax through manufacturer
13
.
Applicability of certain provisions of the Uttar Pradesh Trade Tax Act, 1948.
14
.
Utilization of the proceeds of the levy under this Act
15
.
Power to remove difficulties
16
.
Power to make rules.
17
.
Validation
18
.
Repeal and saving
19
.
Schedule
20
.
Statement of object and reasons
