The Uttar Pradesh Value Added Tax Act , 2008
State Act of Uttar Pradesh · Act 5 of 200884 provisions3 citing judgments
The enactment
| Type | Act |
|---|---|
| Citation | Act 5 of 2008 |
| Year | 2008 |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
| Provisions published | 84 |
| Subjects | taxation |
Full text, provision by provision
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- Section 2 Definitions
- Section 3 Incidence and levy of tax
- Section 3-A A Levy of Additional Tax
- Section 4 Levy of tax on turnover of sale
- Section 5 Levy of Tax on turnover of purchase
- Section 6 Composition of tax liability
- Section 6-A Compounding of tax and penalties in certain cases
- Section 7 Tax not to be levied on certain sales and purchases1 citing judgment
- Section 8 Liability on fraudulent issuance and procurement of tax invoice and sale invoice
- Section 9 Liability of firm, association of persons and Hindu undivided family
- Section 10 Tax due from deceased person payable by his representatives
- Section 11 Tax liability in case of minor or incapacitated person
- Section 12 Liability in case of court of wards
- Section 13 Input tax credit1 citing judgment
- Section 14 Reverse input tax credit
- Section 15 Net amount of tax payable and treatment of input tax credit exceeding tax liability
- Section 16 Burden of proof
- Section 17 Registration of dealers
- Section 18 Voluntary Registration
- Section 19 Security in the interest of revenue
- Section 20 Quoting of Taxpayers' Identification Number
- Section 21 Accounts and documents to be maintained by dealers
- Section 22 Tax invoice, sale invoice and purchase invoice to be issued by a dealer
- Section 23 Realization of tax on sale or purchase of goods
- Section 24 Submission of tax returns
- Section 25 Assessment of tax for a tax period
- Section 26 Assessment of tax for an assessment
- Section 26-A Special provision relating to casual traders
- Section 27 Self assessment
- Section 28 Assessment of tax after examination of Records1 citing judgment
- Section 29 Assessment of tax of turnover escaped from assessment
- Section 30 Rounding off of turnover and tax
- Section 31 Rectification of mistakes
- Section 32 Power to set aside exparte order of assessment or penalty
- Section 33 Payment and recovery of tax
- Section 34 Tax deduction at source
- Section 35 Allotment of tax deduction number to a person responsible for making tax deduction at source.
- Section 36 Recovery or refund of petty amounts to be ignored
- Section 37 Recovery of tax in case of a company under liquidation
- Section 38 Liability of director of limited company in liquidation
- Section 39 Power to grant installment
- Section 40 Refund and adjustment
- Section 40-A Withholding of refund in certain cases
- Section 41 Provisional refund
- Section 42 Treatment of industrial units availing exemption or reduction in the rate of tax under erstwhile Act
- Section 43 Procedure for disbursement of amount wrongly realised by dealers as tax
- Section 44 Tax Audit
- Section 45 Power to order production of accounts documents and power of entry, inspection, search and seizure
- Section 46 Power of search, inspection and seizure in case of a person other than dealer
- Section 47 Power to seek information and to issue summons
- Section 48 Power to seize goods
- Section 50 Import of Goods into the State by road against declaration
- Section 51 Import of goods into the state by rail, air, post, river or rope way
- Section 52 Provisions for goods passing through the state
- Section 53 Power to seek assistance from police
- Section 54 Penalties in certain cases
- Section 55 Appeal
- Section 56 Revision by the Commissioner
- Section 57 Tribunal
- Section 58 Revision by High Court in special cases
- Section 58-A Monetary limits for filing of appeal or revision
- Section 59 Determination of disputed question by the Commissioner
- Section 60 Orders against which no appeal or revision shall lie
- Section 61 Additional evidence in appeal
- Section 62 Constitution of the Settlement Commission
- Section 63 Staff of the Settlement Commission
- Section 64 Reference of case to the Settlement Commission
- Section 65 Procedure to be adopted by the Commission
- Section 66 Objections relating to jurisdiction
- Section 67 Indemnity
- Section 68 Bar to certain proceedings
- Section 69 Certain information to be confidential
- Section 70 Allotment of commodity code
- Section 71 Facility for sick industrial units
- Section 72 Fees in certain cases
- Section 73 Transfer to defraud revenue void
- Section 74 Power to issue notifications
- Section 75 Information to be furnished regarding change of business
- Section 76 Power to collect statistics
- Section 77 Tax to be first charge on property
- Section 78 Board of State Taxes
- Section 79 Power to make rules
- Section 80 Power to remove difficulties
- Section 81 Repeal and saving
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