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Section 5: Levy of Tax on turnover of purchase

The Uttar Pradesh Value Added Tax Act , 2008State Act of Uttar Pradesh · Act 5 of 2008

(1) Every dealer, who, in the course of business, makes purchase of any taxable -

(i) goods other than non-vat goods from a person other than a registered dealer; or

(ii) non-vat goods, the earlier sale or purchase of which has not suffered levy of tax either under the provisions of the erstwhile Act or under the provisions of this Act, (w.e.f.01.01.2008) shall be liable to pay tax levied on the turnover of purchase of such taxable goods except non-vat goods or turnover of purchase of non-vat goods or both, as the case may be. (w.e.f.01.01.2008)

(2) Tax on the turnover of purchase of taxable goods referred to in clause (i) or clause (ii) of sub-section (1) shall be levied at the same rate at which turnover of sale of such goods is liable to tax in accordance with the provisions of section 4.

Where this provision sits

ActThe Uttar Pradesh Value Added Tax Act , 2008
Section5
Marginal noteLevy of Tax on turnover of purchase
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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