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The_Uttar_Pradesh_Value_Added_Tax_Act_2008

Section / Rule Number Content


3 Incidence, Levy and Rate of Tax
4 Levy of tax on turnover of sale
5 Levy of Tax on turnover of purchase
6 Composition of tax liability
7 Tax not to be levied on certain sales and purchases
8 Liability on fraudulent issuance and procurement of tax invoice and sale invoice
9 Liability of firm, association of persons and Hindu undivided family
10 Tax due from deceased person payable by his representatives
11 Tax liability in case of minor or incapacitated person
12 Liability in case of court of wards
13 Input tax credit
14 Reverse input tax credit
15 Net amount of tax payable and treatment of input tax credit exceeding tax liability
16 Burden of proof
3A Levy of Additional Tax
6A. Compounding of tax and penalties in certain cases

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