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Section 52: Provisions for goods passing through the state

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

When a vehicle coming from any place outside the state and bound for any other place outside the state, and carrying goods referred to in sub-section (1) of section 50,passes through the state, the driver or other person in charge of such vehicle shall carry such documents as may be prescribed failing which it shall be presumed that the goods carried thereby are meant for sale within the State by the owner or person in charge of the vehicle;

Where this provision sits

ActThe Uttar Pradesh Value Added Tax Act , 2008
Section52
Marginal noteProvisions for goods passing through the state
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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