[1] - ntnonline.net. VAT Notifications_2012... · 83 Moulded plastic footwear, hawai chappal and straps thereof; footwear of all kinds with maximum retail price of Rs. 300.00 or less

2012 U. P. VAT NOTIFICATIONS 1

[1] UTTAR PRADESH SHASAN

SANSTHAGAT VITTA KAR EVAM NIBANDHAN ANUBHAG-2

In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government Notification No. KA. NI.-2-14/XI-9(1)/08-U.P. Ordi.-37-2008-Order-(3)-2008 dated January 10, 2008 for general information.

NOTIFICATION

No. KA. NI.-2-14/XI-9(1)/08-U.P. Ordi.-37-2008-Order-(3)-2008

Lucknow: Dated: January 10, 2008

WHEREAS, the State Government is satisfied that it is expedient so to do in public interest.

Now, therefore, in exercise of the powers under Clause (c) of Section read with Section 74 of the Uttar Pradesh Value Added Tax Ordinance, 2007 [U.P. Ordinance No. 37 of 2007], the Governor is pleased to direct, that no tax shall be payable under the said Ordinance with effect from January 01, 2008, on the sale or purchase of country liquor and spirit and spirituous liquors of all kinds including methyl alcohol in Uttar Pradesh by manufacturer or importer dealer subject to the condition that a certificate prescribed by the Commissioner of Commercial Taxes, Uttar Pradesh is submitted by the concerned dealer with the return of the tax period before the Assessing Authority to the effect that consideration fee or excise duty payable under the United Provinces Excise Act, 1910 or the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, as the case may be, has been paid.

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In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government Notification No. KA. NI.-2-67/XI-9(1)/08-U.P. Ordi.-37-2008-Order-(2)-2008 dated January 10, 2008 for general information.

NOTIFICATION


Lucknow: Dated: January 10, 2008


Now, therefore, in exercise of the powers under sub-section (4) of Section 4 read with Section 74 of the Uttar Pradesh Value Added Tax Ordinance, 2007 [U.P. Ordinance No. 37 of 2007], the Governor is pleased to make with effect from January 01, 2008 the following amendments in the Schedule-I, II, III and IV of the said Ordinance.

AMENDMENT

(a) In Schedule I for entries at Serial Numbers 1, 3, 4, 5, 6, 8, 9, 10, 14, 19, 23, 25, 26, 27, 28, 31, 32, 35, 36, 40, 41, 42, 43 and 49, the following entries respectively shall, columnwise be substituted namely:-

S. No. Name and Description of goods

1 2

1 Agricultural implements including sprayers & drip irrigation equipments manually operated or animal driven or tractor or power driven, spare parts and accessories thereof- (A) Agricultural implements manually operated or animal driven hand hoe or khurpa, sickle, spade, baguri, hand-wheel hoe. Budding/grafting knife secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duster, kudali or kudal, garden fork, garden hatchet, lopper axe shovel, bill

hook (single edge or double edge), soil injector, jandra, wheel barrow, winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed grader, tasla, tangli, yoke, plough, harrow, cultivator or trifali seed drill, fertilizer drill, seed-cum fertilizer drill, planter, plank or float, ridger, ditcher, bund former, thresher or palla, transplanter, chaff cutter, Persian wheel, and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar, animal driven cart, tyre and tube thereof.


(B) Agricultural implements Tractor or power driven plough, harrow, cultivation or tiller, seed drill, fertilizer drill or fertilizer-cumseed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher chaff cutter, sheller, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder and mixer, and transplanter.

3 Animal shoenails, nalkhuri and nails used in nalkhuri.

4 Aquatic feed, poultry feed including balanced poultry feed, cattle

feed including balanced cattle feed; and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy; aquatic poultry and cattle feed supplement, concentrate and additives thereof; wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran and rice husk; sanai and dhaincha;

5 All kinds of bangles except those made of items described in schedule III, ghunghroo and ghanti of brass; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, aachmani made of copper of brass

6 Betel leaves, paan both prepared and unprepared.

8 Coarse grains that is to say jowar, maize (macca), ragi, bajra, kodon, barley and kutu, ramdana, singhara (whether fresh, dried or boiled), kutu flour and singhara flour; sawen mandue kakun and manjhari (ankari)

9 Condoms and contraceptives, oral contraceptive pills.

10 Cotton yarn in hanks and cones, silk yarn in hanks and cones; Poly cotton roving (puni) and slibers; cotton newar hand spun yarn handloom newar, baan made of kaans, moonj or sunn.

14 Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles; dung and uple made of dung; earthen roofing tiles (khaprail and naali).

19 Fresh vegetables and fresh fruits including potato, onion, garlic and ginger; fresh cane juice and fresh fruit juice other than those sold in sealed or tinned container or in hotels & restaurants.


23 Kumkum, Bindi, Alta & Sindur, roli mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hair clip (other than that of precious metal), rubber band, safety pin, chutila, bichhia and rakhi; moonga or moti made of glass.

25 National Flag, news paper, newsprint when sold to news paper publishers, flag, poster, banner, token and goods of like nature related with Armed Forces Flag Day celebrated on December seven

26 Organic manure and bio-fertilizers, Zinc sulphate fertilizer and micro nutrient mixtures; potash and phosphatic components of the following chemical fertilizers:

Sl. No. Chemical fertilizer Ratio of components

1 2 3

1 D.A.P. 18.46.0

2 M.O.P.

3 S.S.P.

4 N.P.K 12-32-16

5 N.P.K 20.20.0

6 N.P.K 15.15.15

7 N.P.K 23.23.0

8 N.P.K 14.35.14

9 N.P.K 20.20.10

10 N.P.K 15.15.10

11 N.P.K 10.10.10

12 N.P.K 12.6.0

13 N.P.K 16.9.0

14 M.A.P. 11.52.0

The percentage of the different components in the chemical fertilizers shall be determined according to guidelines issued by the Department of Agricultural, Uttar Pradesh, from time to time.

27 Papar, aam papar, kachri, sewaiyan, mungauri, except soyabean mungauri, bari except soyabcan bari.

28 Prasad, bhog or mahabhog, panchamrit, misri, vibhuti sold by religious Institutions, batasha, illaichidana, gatta, kampat.

31 Semen including frozen semen; bones, horns and hooves.

32 Slate and slate pencils; takthi, Chalk stick and chalk powder, blackboard, jharan (duster).

35 Tender green coconut; coconut containing water.

36 Bun, rusk, bread excluding pizza bread; Atta, Maida, Suji, Besan, Gur, jaggey & edible variety of rab gur.


40 Sacred thread (commonly known as yagyopavit), wooden kharaun.

41 Incense sticks commonly known as agarbati, dhupkathi or dhupkati, hawan samagri including dhoop agarbatti, sambrani or lohbana, rudraksh, rudraksh mala, tulsikanthi mala.

GOODS OF LOCAL IMPORTANCE

42 Chikan Products and Benarasi silk sarees, Kalavattu.

43 Kite, Manjha & charkhi used for flying kites.

49 Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture.

(b) IN SCHEDULE-II Part-A-

For entries at serial numbers 3, 4, 5, 7, 12, 13, 20, 23, 24, 26, 45, 46, 51, 52, 53, 54, 71, 72, 74, 79, 83, 85, 87, 92, 97, 104, 107, 115, 116, 119, 123, 125, 127, 136 and 137, the following entries respectively shall column-wise be substituted namely-

Sl. No. Name and description of goods

1 2

3 All intangible goods like copyright, patent, rep. license etc. transfer

of right to use goods.

4 All metal Castings; chains made of any metals or alloy other then

those made of items described in Schedule III.

5 Marble goods, Deepak made of brass & copper, statue made of

brass; woolen carpat, cup, trophy and shield; scissor ustra used by barbers, padlock, Rampuri chakoo.

7 All utensils including pressure cookers / pans except utensils made of precious metals; Art brass ware and ingots (gulli) and koramal.

12 Bagasse, sawdust.

13 Bamboo, bans ki tilli (phatti).

20 Chemical fertilizers, except those which are described in Entry No.

26 of the Schedule-I, micro-nutrients and also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides.

23 Bone meal, crushed bone, bone sinews, bone grist.

24 Buckets made of Iron & Steel, aluminium, plastic or other materials (except precious materials), other conveyance articles of plastic.

26 Machinery, equipment, apparatus, tools moulds, dies and component spare parts, accessories thereof, earth movers


45 Embroidery or Zari articles that is to say-lachaka, thapa, gokharu, imi, zari, Kasab, salma, dabaka, Chumki, gota, sitara, nagsi, kora, badia gizaiincluding their cutting waste & garlands or zari; embroidery machines, embroidery needles.

46 Exercise book, graph book, laboratory note book and work books, school bag, greeting cards and calendars.

51 Omitted.

52 Foodgrins including Paddy, Rice, Wheat.

53 Glucose.

54 Omitted.

71 Lac & Shellac including paseva, mulamma, button lac and kiri.

72 Leaf plates and cups-pressed or stitched, zuna used for cleaning.

74 Lime, lime stone, dolomite & other white washing materials not elsewhere mentioned in any other schedule.

79 Medical equipement/devices & Implants, contact lens, spectacle frame, lenses, spectacles excluding sungoggles & sunglasses.

83 Moulded plastic footwear, hawai chappal and straps thereof; footwear of all kinds with maximum retail price of Rs. 300.00 or less.

85 Newars and tapes other than cotton newar and handloom newar.

87 Nuts, bolts, screws and fasteners that is to say-hinges, nails, rivets, cotter, cotter pins, staples, panel pins and tools, tel ki kuppi; files used by artisans.

92 Paper of all kinds (Including newsprint when sold to person other than news paper publishers) handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and blockboard, hardwares, millstores.

97 Pollution control equipments, instrumental -BOc incubator, COc apparatus, ion analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wet scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.), personal samplers,

detectors (for grass), high volume sampler, pressure gauges, timer, filter head assembly, pitet tube, sampling train (for ambient / stack air quality monitoring), smoke meter, mist eliminator.

104 Pulp of bamboo, pulp of wood or pulp of raddi paper.

107 Readymade garments; unfilled razai.


115 Solvent oils other than organic solvent oil; oil based washing soap other than detergent and toilet soap.

116 Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, mushroom, khumba and guchchi, gola, goley ka burada, seik narial, til, rai, postadana, magaj of all kinds, kesar, dry fruits soyabean bari and soyabean mungauri.

119 Narrow woven fabrics, Non-woven fabrics, cotton coated fabrics.

123 Tools, aari and kanni used by carpenter and masons.

125 Tractors, tractor trolley, Harvesters & Attachments & parts thereof; tractor tyres and tubers.

127 Transmission wire & towers, telecom tower.

136 Writing instruments, geometry boxes, colour boxes, crayons & pencil, sharpeners, scale and eraser, scientific, mathematical survey, mechanical drawing biological instruments & apparatus.

137 Sweetmeat, namkeen and sugar products, bura, kuliya, rewari and gazak

(c) In schedule-II Part B

For entries at serial Numbers 13, 15, 25 and 29 the following entries respectively shall, column-wise be substituted, namely-

S. No. Name and description of goods

1 2

13 Printed Circutl boards

15 DATA / Graphic display Tubes; TV Parts Picture tubes and parts thereof.

25 Uninterrupted Power Supply (UPS) device and parts thereof.

29 Omitted.

(d) In Schedule-II Part-C

For entries at serial numbers 6, 38, 71, 150, 151, 172, 196, 197, 207, 255, 259, 260, 264 and 266 the following entries respectively shall columnwise be substituted namely-


1 2

6 Omitted.

38 Hydrogen, rare gases and oxygen gas.

71 Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbonate, polycarbonates.


150 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included, anti-oxidising preparations and other compound stabilisers for rubber or plastics, upper & Lower of shoes, sole, ilet, shoe laces.

151 Reducers and blanket wash/roller wash used in the printing industry, rubber blankets.

172 Other plates, sheets, film, foil and stripof plastics non-cellular, whether lacquered or metalised or laminated, supported or similarly combined with other materials or not pre-sensitised Aluminium plate, lithe film used in printing.

196 LLDPE/LDPE/HDPE. PP/HDPE Woven sacks, PP/HDPE Fabrics; HDPE mosquito net.

197 Refractory Monolithic.

207 Wooden Crates. Tea chests; vineer.

255 Mentha oil dementhalised oil and menthol.

259 Dyes & Dyestuffs excluding following Paints, enamels, cement based water colours, dry distempers, oil based distempers emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers varnishes, all types of synthetic adhesive.

260 Gwar, gwar refined dal or split gwar gum powder and punwad

264 Barley Malt, molasses, yeast, gel (cake improver), bread improver, bakerymix, baking powder.

266 Stainless steel ingots, billets, blooms, flats, flat bars patta and circles mild steel sheets, stainless steelwire, wire rod, round brightbar, sheet and plate.

(c) In Schedule-III after Serial Number 3 following entry shall columnwise be inserted namely:-


1 2

4. Pulses (both whole or split)

(f) In Schedule-IV-

For entries at Serial Numbers 1,2,3,6,9,10 and 11 the following entries respectively shall, columnwise be substituted, namely-


S. No. Name and description of goods Point of Tax

Rate of Tax %

1 2 3 4

1.

Spirits and Spirituous liquors of all kinds including Alcohol, as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors.

M or I 32.5%

2. Omitted __ ___

3. Omitted ___ ___

6(a) Diesel oil as defined in the United rovinces Sales of Motor Spirit.

Diesel Oil and Alcohol Taxation Act, 1939 when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner.

M or I 4%

6(b) Diesel oil as defined in the United provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those described in Serial No. 6(a).

M or I 21%

9(a) Furnace oil including residual furnace oil when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner

M or I 4%

9(b) Furnace oil including residual furnace oil in cases other than those described in Serial No. 9 (a).

M or I 20%

10(a) Natural gas other than Compressed Natural Gas (CNG) when sold to registered dealer for

use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner.

M or I 4%


10(b) Natural gas other than Compressed Natural Gas (CNG) in cases other then these described in Serial No. 10(a).

M or I 20%

11(a) Naptha when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner.

M or I 4%

11(b) Naptha in cases other than those described in Serial No. 11(a).

M or I 20%

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[3]

UTTAR PRADESH SHASAN


In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English Translation of Government Notification No. KA. NI.-2-252/XI-7(23)/83-U.P.Ordi.-37-2008-Order-(4)-2008 dated February 1, 2008 for general information.

NOTIFICATION


Lucknow: Dated: February 1, 2008


Now, therefore, in exercise of the powers under Clause (c) of Section 7 read with Section 74 of the Uttar Pradesh Value Added Tax Ordinance, 2007 [U.P. Ordinance No. 37 of 2007], the Governor is pleased to direct, that no tax shall be payable under the said Ordinance with effect from January 28, 2008, on the goods other than those specified in the list below by the class of persons specified in Column 2 of the Schedule below, subject to the conditions/restrictions specified against each in Column 3 of the said Schedule.


SCHEDULE

S. No. Description of goods/class of persons

Conditions/Restrictions

1 2 3

1. Sales to or purchases and sales by:- (a) Canteen Stores Department/ Military Canteens for sales by them in the State of Uttar Pradesh, or

(a) If certified by an officer, not below the rank of Commanding Officer, that the goods are meant for sale to Members of the Armed Forces of India/Other Defence Establishments/ Ex-Servicemen.

(b) Uttar Pradesh Government Employees Welfare Corporation.

(b) If certified by the Executive Director, or an officer not below the rank of Deputy Director duly authorised by him, that the goods are meant for sale to employees and ex-

employees of the State Government.

LIST

1 Arms including rifles, revolvers, pistols, parts and accessories thereof and ammunition for the same, but excluding Khukhri, Bhala, Chhura and Talwar and ammunition for 1.2 bore shotguns.

2 All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including electrical earthenware and porcelain, electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy; electric motors and parts thereof, and all other accessories and component parts, whether sold as a whole or in parts, but excluding fans, lighting bulbs, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), torches, torch bulbs, torch cells, dry cell batteries, iron, toaster, kettle, mixi-cum-grinder and oven.

3. Bhang, Ganja, Opium and Charas.

4. Binoculars, telescopes and opera glasses and components, parts and accessories thereof.


5. Carpets of all kinds including namdas but excluding cotton carpets and pile durries.

6. Chassis of motor vehicles and bodies or tankers or motor caravans built or meant for mounting on chassis.

7. Cinematographic equipment including cameras, projectors and sound recording and re-producing equipment, lenses, films and film-strips, and cinema carbons, cinema slides, raw films, and components, parts and accessories required for use therewith.

8 Metal safes, cash boxes and almirahs, other than almirahs costing not more than Rs. 1,200/-, all kinds of metal furniture, whether sold in assembled or unassembled form, parts of metal furniture, furniture made from fibre glass, reinforced plastics or made primarily from any kind of plastics, upholstered furniture and

furniture in the manufacture or which laminated sheets are used.

9. Sheets, cushions, pillows, mattresses and other articles made from

foam rubber, plastic foam or other synthetic foam or fibre foam or rubberized coir.

10. Motor trucks, motor buses, motor cycle combinations, motor cars, jeeps and other motor vehicles, motor cycles, motor scooters and motorettes (mopeds).

11. Office machines and apparatuses including tabulating, calculating, duplicating, cash registering, cheque writing, accounting, statistical, indexing, card-punching, franking and addressing machines and typewriters, computers (including Central Processing Units and peripheral devices), teleprinters and auxillary machines, components, parts, spare parts and accessories of such office machines and apparatuses.

12. Photographic enlargers, lenses, papers, plates and cloth, and components, parts and accessories thereof.

13. Refrigeration and air-conditioning plants and all kinds of refrigerating appliances and equipment, including refrigerators, deep freezers mechanical water-coolers, room coolers, airconditioners, air-coolers, water coolers, walk-in-coolers and components, parts and accessories thereof and refrigeration materials including polystyrene foam.

14. Tyres and tubes and parts and accessories of motor vehicles, other than tyres and tubes of motor cycles, motor scooters and motorettes (mopeds).


15. (a) Wireless transmission and reception equipments, instruments and apparatuses, including transistor radios and other radios and components, parts and accessories thereof such as transistors and electrical valves, but excluding transistor radios, other radios and accumulators costing less than Rs. 1,200/-.

(b) Sound transmitting equipment, instruments and apparatuses including telephones, inter-com-devices and loudspeakers, all amplifying equipments used with audio, video and electronic

equipments but excluding sound amplifying and transmitting apparatuses carried on the person and specifically meant for use in hearing aids, and components, parts and accessories of such equipments, instruments and apparatuses;

(c) Sound recording equipments, instruments and apparatuses such as Dictaphones, cassette machines, and components parts and accessories thereof excluding tape recorders and recording cassette and reel tapes.

(d) Other audio, video and electronic equipments, instruments and appliances including television receiving sets, television cameras and transmitting equipments, record players and changers whether without speakers or with built-in speakers, gramophones, gramophones records, radio gramophones, and combinations of two or more audio or video equipments such as radios, cassettes, record players, television and the like and components, parts and accessories of such equipments, instruments and appliances.

16. Petrol, diesel, LPG and other fuel gases, other petroleum products, cement.

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Now, Therefore, in exercise of the powers under sub-section (4) of Section 4 read with Section 74 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from January 01, 2008 the following amendments in the Schedules-I, II and IV of the said Act:

AMENDMENT

(a) In Schedule-I for entries at Serial Numbers 11, 36 and 42 the following entries respectively shall, columnwise be substituted, namely:


1 2

11. Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttel looms, and paddle looms); implements used in the production of khadi/khaddar; handloom fabrics and parts thereof.

36. Bun, rusk, bread excluding pizza bread; Atta, Maida, Suji, Besan; Gur, jaggery & edible variety of rab gur; and khandsari.

GOODS OF LOCAL IMPORTANCE

42. Chikan Products and Benarasi Silk sarees, kalavattu; Embroidary or Zari articles that is to say:- lachaka, thapa, gokharu, imi, zari, kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, badia gizai, including their cutting, waste and garlands of zari.

(b) In Schedule-II, in Part-A, - for entries at Serial Numbers 37, 39, 45, 51, 72, 87, 90, 92, 97 and 139 the following entries respectively shall, column-wise be substituted, namely :


1 2

37. Cotton & Cotton waste; textile waste.

39. Cups and glasses of paper and plastics; and mats.

45. Embroidary machines; embroidary needles.

51. Old, discarded, unserviceable or obsolete machinery, stores and vehicles including waste products.

72. Leaf plates and cups- pressed or stitched; zuna used for cleaning; brushes other than tooth brush.

87. Nuts, bolts, screws and fasteners that is to say hinges, nails, rivets, cotter, cotter pins, staples, panel pins; tel ki kuppi; files used by artisans


90. Packing cases and packing materials including cork, cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper. Polythene and Hessian based paper; high density polythene fabric based paper and bituminized water proof paper, jute twine; polythene and plastic bags including LDPE plastic bags for milk pouches; Tin containers, shooks, tea chests, waste paper, wooden boxes, wooden shaving, wooden crates, wooden cable drums, all type of ropes and strings, envelops. Explanation: Planks penals, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry.

92. Paper of all kinds (including newsprint when sold to persons other than news paper publishers), handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any

other purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and blockboard, hardwares, millstores, metallic jaali, barbed wire; and wooden spoon.

97. Pollution control equipments, instrumental BOc incubator, COc apparatus, ion analyzer; Air pollution control equipment filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.), personal samplers, detectors (for grass), high volume sampler, pressure gauges, timer, filter head assembly, pitet tube, sampling train (for ambient/ stack air quality monitoring), smoke meter, mist eliminator.

139. Omitted.

(c) In Schedule-II, in Part-C, for entries at Serial Numbers 3 and 38, the

following entries respectively shall, columnwise be substituted, namely:


1 2

3. Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured, degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes; slack wax and residue wax.

38. Hydrogen, rare gases and oxygen gas, carbondioxide and nitrogen gas.

(d) In Schedule-IV, for entry at Serial Number 10 the following entry

respectively shall, columnwise be substituted, namely:


S. No. Name and Description of goods Point of Tax %

Rate of Tax %

1 2 3 4

10 (a) Natural gas other than Compressed Natural Gas [CNG] when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner.

M or I 4%

10 (b) Natural gas other than Compressed Natural Gas [CNG] when sold to registered dealer for use in the process of manufacture by an industrial unit

situated in Taj Trapezium Area against certificate prescribed by the Commissioner.

M or I 4%

10 (c) Natural gas other than Compressed Natural Gas [CNG] in cases other than those described in Serial No. 10(a) and 10(b).

M or I 20%

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SANSTHAGAT VITTA, KAR EVAM NIBANDHAN ANUBHAG-2

In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government Notification No. KA. NI.-2-763/XI-9(12)/08-U.P. Act.-5-2008-Order-(7)-2008 dated March 04, 2008 for general information:

NOTIFICATION

KA. NI.-2-763/XI-9(12)/08-U.P. Act.-5-2008-Order-(7)-2008

Lucknow: Dated: March 04, 2008

In exercise of the powers under sub-section (1) of Section 34 of Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to notify that with effect from March 04, 2008 and subject to other provisions of Section 34, every person responsible for making payment to a contractor for discharge of any liability on account of valuable consideration payable in pursuance of a works contract shall, at the time of making payment to the contractor, either by credit or in cash or in any other manner, deduct an amount equal to four percentum of such gross payment.

Provided that this notification shall not be applicable to a works contract other than between a contractor and;


1. The Central Government or any State Government; or

2. Any Local Authority; or

3. Any Corporation or Undertaking established or constituted by or under a Central Act or State Act; or

4. Any Company; or

5. Any Co-operative Society or other Society, Club, Firm or other Association of persons, whether incorporated or unincorporated; or

6. Any University or other Educational Institutions and Training Centers; or

7. Any other person engaged in construction of a Building, Shop, Apartment, Houses etc. for sale or other commercial purposes (except house and building constructed for personal use).

-----------------------------------------



In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government Notification No. KA. NI.-2-764/XI-9(1)/08-

U.P. Act.-5-2008-Order-(9)-2008 dated March 04, 2008 for general information:

NOTIFICATION

No. KA. NI.-2-764/XI-9(1)/08-U.P. Act.-5-2008-Order-(9)-2008


In exercise of the powers under sub-section (4) of Section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from March 04, 2008 the following amendments in Schedule-I and II of the said Act:

AMENDMENT

(a) In Schedule-I, for the entries at Serial No. 1, the following entries shall, columnwise be substituted, namely:


1 2

1. Agricultural implements including sprayers & drip irrigation equipments manually operated or animal driven or tractor or power driven; spare parts and accessories thereof.


(A) Agricultural implements manually operated or animal driven hand hoe or khurpa, sickle, spade, baguri, hand-wheel hoe, Budding/grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cumduster, kudali or kudal, garden fork, garden hatchet, lopper, axe shovel, bill hook (single edge or double edge), soil injector, jandra, wheel barrow, winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed grader, tasla, tangli, yoke, plough, harrow, cultivator or trifali, seed drill, fertilizer drill, seed-cumfertilizer drill, planter, plank or float, ridger, ditcher, bund former, thresher or palla, transplanter, chaff cutter, Persian wheel, and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar; animal driven cart, tyre and tube thereof.

(B) Agricultural implements Tractor driven or power driven plough, harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher, chaff cutter, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder and mixer, and transplanter.

(b) In Schedule-II in Part-A, for entries at serial Numbers 7 and 26 the following entries respectively shall, columnwise be substituted, namely:


1 2

7. All utensils including pressure cookers/pans except utensils made of precious metals, ceramicwares and glasswares; Art brass ware and ingots (gulli) and koramal.

26. Machinery, equipment, apparatus, tools, moulds, dies and component spare parts, accessories thereof; earthmovers; dehusker.

----------------------------------



SANSTHAGAT VITTA KAR EVEM NIBANDHAN ANUBHAG-2

In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English Translation of Government Notification No. KA. NI. - 2- 875/XI-9(386)/94-Act-74-56-Order (13)-2008 dated March 26, 2008 for general information.

NOTIFICATION

No. KA. NI. - 2-875/XI-9(386)/94-Act-75-56-Order (13)-2008


Whereas the State Government is satisfied that it is necessary so to do in public interest;

Now, Therefore, in exercise of the powers under sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), read with Section 21 of the General Clauses Act, 1897 (Act No. 10 of 1897), the Governor is pleased to rescind the following notifications issued under the said sub-section with effect from March 26, 2008:-

(1) Notification No. Ka. KI. - 2- 3915/XI-9(129)/2000-Act-74-56-Order-(48)-2000 dated November 23, 2000.

(2) Notification No. Ka. KI. - 2-2692/XI-9(158)/2000-Act-74-56-Order-(39)-2001 dated September 04, 2001.

(3) Notification No. Ka. NI.- 2-2950/XI-9(53)/91-Act-74-56-Order-(45)-2001 dated September 26, 2001.

(4) Notification No. Ka. NI.-2-4666/XI-9(386)/94-Act-74-56-Order-(18)-2002 dated October 11, 2002.

(5) Notification No. Ka. NI.- 2-1795/XI-9(37)/97-Act-74-56-Order-(21)-2004 dated July 06, 2004.

---------------------------------------




In pursuance of the provisions of Clause (3) of Article 348 of the Constitution the Governor is pleased to order the publication of following English Translation of Government Notification No. KA.NI. -2-879/XI-9(1)/08-U.P. Act- 5-2008-Order-(14)-2008 dated March 26, 2008 for general information.

NOTIFICATION

No. KA.NI. - 2-879/XI-9(1)/08-U.P. Act- 5-2008-Order-(14)-2008


Whereas the State Government is satisfied that it is expedient so to do in public interest,

Now, Therefore, in exercise of the powers under Clause (c) of Section 7 read with Section 74 of the Uttar Pradesh Value Added Tax Act, 2008 [U.P. Act No. 5 of 2008] read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1994), the Governor is pleased to make the following amendment in Government Notification No. KA. NI.-2-14/XI-9(1)/08-U.P.Ordi.-

37-2008-Order-(3)- 2008, dated January 10, 2008 with effect from January 01, 2008.

AMENDMENT

In the aforesaid notification-

(a) For the words "including methyl Alcohol" the words "excluding methyl Alcohol" shall be substituted;

(b) For the words "manufacturer or importer dealer" the word "dealer" shall be substituted;

(c) For the words "consideration fee or excise duty" the words "consideration fee, excise duty, fees or purchase tax" shall be substituted.

---------------------------------------




In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English Translation of Government Notification No. KA.NI-2-1021/XI-9(1)/08-U.P. Act-5-2008-Order-(17)-2008 dated April 09, 2008 for general information

NOTIFICATION

No. KA.NI-2-1021/XI-9(1)/08-U.P. Act-5-2008-Order-(17)-2008

Lucknow: Dated: April 09, 2008

In exercise of the powers under sub-section (4) of Section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from April 09, 2008 the following amendments is Schedule-I and Schedule-II to the said act-

AMENDMENT

(a) In the said Schedule-I for entries at Serial Numbers 5,7,13,21,22,27,28,36,45,49 and 51, the following entries respectively shall, columnwise be substituted, namely:-


1 2

5. All kinds of bangles except those made of items described in Schedule III, ghunghroo and ghanti of brass; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, achmani made of copper of brass; Ornaments made of any metal or alloy other than gold or silver or any alloy thereof.

7. Books and periodicals & journals including Braille Books; Maps, chart & globe; Workbooks bearing the name of the author thereon or prescribed in the syallabus of any Educational Board or Council; Scientific instruments.

13. Electrical energy; Windmill for water pumping and for generation of electricity; Lantern and Lamps using kerosene oil and their chimney but excluding gas lantern, patromax and stove and their parts, accessories and components.

21. Silk Fabrics; Handloom cloth of all kinds, handloom durries; handloom shawls & Lois whether plain, printed, dyed or embroidered.

22. Indigeneous handmade musical instruments; Umbrella except garden umbrella and parts thereof.

27. Papar, aam papar, kachari, sewaiyan, mungauri, and bari including soyabem mungauri and soyabean bari.

28. Prasad, bhog or mahabhog, panchamrit, misri, batasa vibhuti sold by religious Institutions, batasha, illaichidana, gatta, kampat;

Charas; bura.


36. Bun, rusk, bread excluding pizza bread; Atta, Maida, Suji, Besan, Gur, jaggery & edible variety of rab gur; Khandsari; Porridge; Honey and beehive.

45. Muddhas made of sarkanda, phool bahari jhadoo and unbranded broomsticks; Juna used for cleaning.

49. Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture; Koramal.

51. Wooden toys; Lac & Shellac including paseva, mulamma, button lac and kiri; Sports goods excluding apparels and Sports footwear; Stop clock.

(b) IN SCHEDULE-II Part-A- For entries at serial numbers 7, 9, 11, 26, 37, 41, 46, 48, 58, 61, 71, 72, 92, 99, 114, 116, 117, 128, 133, 136 and 137, the following entries respectively shall columnwise be substituted namely-

Sl. No. Name and description of goods

1 2

7. All utensils including pressure cookers / pans except utensils made of precious metals; ceramicwares and glasswares; Art brass ware and ingots (guilli).

9. Arecanut powder and betel nut; Meethi supari.

11. Articles other than (ornaments) made of rolled gold and imitation gold.

26. Machinery, equipment, apparatus, tools moulds, dies and component spare parts, accessories thereof, earth movers; dehusker and hand mixer.

37. Cotton & cotton waste; textile waste and Absorvent cotton wool.

41. Drugs & Medicines including vaccines, syringes & dressings, medicated ointments, light liquid paraffin of IP grade; Chooran.

46. Exercise book, graph book, laboratory note book; School bag greeting cards and calendars.

48. Ferrous & non-ferrous metals & alloys, non metals such as Aluminium, copper zine & extrusions of those including rods, tubes, angles, channels and sections of all size and measurment and rolled products (including sheets, plates and circles of all

size and measurment); Wires and Wire drawings.

58. Cane Furniture.

61. Hurricane lanterns, petromax, accessories, components and parts thereof.

71. Bricks; Maurang; Ramraj and Geru.

72. Leaf plates and cups-pressed or stitched.


92. Paper of all kinds (Including newsprint when sold to person other than news paper publishers) handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and blockboard, hardwares, millstores; Cash Box; metalic Jaali, barbed wire and wooden spoon.

99. Photographic paper; X-ray film

114. Ice Box.

116. Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, mushroom, khumba and guchchi, gola, goley ka burada, seik

narial, til, rai, postadana, magaj of all kinds, kesar, dry fruits.

117. Brushes other than tooth brush

128. X-ray apparatus.

133. Cinema Carbons

136. Writing instruments, geometry boxes, colour boxes, water colour, pastel colour, crayons & pencils, sharpeners, scale and eraser, mathematical survey, mechanical drawing biological instruments & apparatus and scientific apparatus.

137. Sweetmeat, namkeen and sugar products, kuliya, rewari and gazak.

------------------------------------

[11]

UTTAR PRADESH SHASAN


In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government Notification No.KA.NI.-2-1203/XI-9(1)/08-U.P. Act-5-2008-Order-(18)-2008 dated April 17, 2008 for general information.

NOTIFICATION

No. KA.NI.-2-1203/XI-9(1)/08-U.P. ACT-5-2008-ORDER-(18)-2008

LUCKNOW: DATED: APRIL 17, 2008

Whereas the State Government is satisfied that it is expedient so to do in public interest;

Now, Therefore, in exercise of the powers under sub-section (4) of Section 4 read with Section 74 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from April, 15 2008 the following amendments is Schedule-I and Schedule-II to the said Act:-

AMENDMENT

(a) In the said Schedule-I after entry at Serial No. 51, the following entry shall column-wise be inserted, namely:-



1 2

52. Footwear with maximum retail price of rupees three hundred or less excluding moulded plastic footwear; hawai chappal and straps thereof.

(b) In the said Schedule-II, in Part-A, For entry at Serial Number 83, the

following entry shall, columnwise be substituted, namely:-


1 2

83. Moulded plastic footwear; hawai chappal and straps thereof.

--------------------------------------------


SANSTHAGAT VITTA, KAR EVAM NIBANDHAN ANUBHUG-2

In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English Translation of Government Notification No. KA.NI.-2-1333/XI-9(1)/08-U.P. Act-5-2008-Order-(20)-2008 dated May 13, 2008;

NOTIFICATION

No. KA.NI.-2-1333/XI-9(1)/08-U.P. Act-5-2008-Order-(20)-2008

Lucknow: Dated: May 13, 2008

In exercise of the powers under sub-section (4) of Section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from May 13, 2008 the following amendments is Schedule-I to the said Act:-

AMENDMENT

In the said Schedule-I for entries at serial numbers 48 and 49, the following entries respectively shall, columnwise be substituted, namely:-

S. No. NAME AND DESCRIPTION OF GOODS

1 2

48. Handloom durries, Handwoven tat Patti, Gudri; Hand made woolen and hand made silk carpets.

49. Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and Cane furniture; Koramal; Wood carwing.

----------------------------------------------


[13]

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laLFkkxr foRr] dj ,oa fucU/ku vuqHkkx&2laLFkkxr foRr] dj ,oa fucU/ku vuqHkkx&2laLFkkxr foRr] dj ,oa fucU/ku vuqHkkx&2laLFkkxr foRr] dj ,oa fucU/ku vuqHkkx&2

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mRrj izns'k ljdkj ds vlk/kkj.k ljdkjh xtV ds fo/kk;h ifjf'k"V Hkkx&4] [k.M [k esa izdkf'kr laLFkkxr foRr] dj ,oa fucU/ku vuqHkkx&2 dh foKfIr la[;k&d0fu0&2&1021@X;kjg&91@08&m0iz0 vf/k0&5&2008&vkns'k 17&2008 fnukad 09 vizSy] 2008 esa&

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------------------------------------------------------------------------

[15]



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------------------------------------------------------------------------

[16]



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[k vuqlwph&nks Hkkx&d esa%&

e la[;k&40 dh izfof"V ds LFkku ij fuEufyf[kr izfof"V LrEHkokj j[k nh tk;sxh vFkkZr~%&

e la0e la0e la0e la0 oLrq dk uke ,oa fooj.koLrq dk uke ,oa fooj.koLrq dk uke ,oa fooj.koLrq dk uke ,oa fooj.k 1111 2222

40

yksgk ,oa LVhy] lHkh izdkj dk dks;yk ,oa dksd] wM vk;y] gkbM ,.M fLdu ftlesa tkuojksa ds cky lfEefyr ugha gSA ,oa dsUnzh; fchdj vf/kfu;e 1956 dh /kkjk&14 esa ;FkkifjHkkf"kr twVA

x vuqlwph&4 esa e la[;k&5 vkSj 6 dh izfof"V;ksa ds LFkku ij fuEufyf[kr izfof"V;kW e'k% LrEHkokj j[k nh tk;sxh] vFkkZr%&

e la0e la0e la0e la0 oLrq dk uke ,oa fooj.koLrq dk uke ,oa fooj.koLrq dk uke ,oa fooj.koLrq dk uke ,oa fooj.k dj dk fcUnqdj dk fcUnqdj dk fcUnqdj dk fcUnq dj dh njdj dh njdj dh njdj dh nj 1111 2222 3333 4444

5 isVksy fu0@vk0 23.62%

6d Mhty vkW;y tSlk fd ;wukbVsM izkfoUlst lsYl vkQ eksVj fLizV Mhty vk;y ,.M ,Ydksgy VSDls'ku ,sDV] 1939 esa of.kZr gS] tc iathdr O;kikjh dks dj ;ksX; oLrqvksa ds fuekZ.k eas iz;ksx ds fy, dfe'uj }kjk fu/kkZfjr izek.k i= ds fo:) fch fd;k tk,A

fu0@vk0 4%

6[k

Mhty vk;y tSlk fd ;wukbVsM izkfoUlst lsYl vkQ eksVj fLizV Mhty vk;y ,.M ,Ydksgy VSDls'ku ,sDV] 1939 esa of.kZr gS] dkye 6 d esa of.kZr ekeyksa ds vfrfjDrA

fu0@vk0 16.16%

------------------------------------------------------------------------


[17]

mRrj izns'k ljdkj mRrj izns'k ljdkj mRrj izns'k ljdkj mRrj izns'k ljdkj


la[;k&d0fu0&2&2027@X;kjg&915@08&m0iz0vf/k0&5&2008&vkns'k 26 2008la[;k&d0fu0&2&2027@X;kjg&915@08&m0iz0vf/k0&5&2008&vkns'k 26 2008la[;k&d0fu0&2&2027@X;kjg&915@08&m0iz0vf/k0&5&2008&vkns'k 26 2008la[;k&d0fu0&2&2027@X;kjg&915@08&m0iz0vf/k0&5&2008&vkns'k 26 2008

y[ku % fnukad %y[ku % fnukad %y[ku % fnukad %y[ku % fnukad % 30 twu] 200830 twu] 200830 twu] 200830 twu] 2008


pwafd jkT; ljdkj dk lek/kku gks x;k gS fd yksd fgr esa ,slk djuk vko;d gS(

vr,o] vc] mRrj iznsk ewY; laof/kZr dj vf/kfu;e] 2008 mRrj iznsk vf/kfu;e la0 5 lu~ 2008 dh /kkjk 74 ds lkFk ifBr /kkjk 7 ds [k.M x ds v/khu 'kfDr dk iz;ksx djds] jkT;iky] MksesfLVd VSfjQ ,fj;k ds vFkok foks"k vkfFkZd ifj{ks= ds vUnj ds O;ogkjh }kjk foks"k vkfFkZd ifj{ks=ksa ds fodkldrkZ] lg fodkldrkZ rFkk ogkW LFkkfir bdkbZ;ksa dks dfeuj] okf.kT; dj] }kjk fofgr izk:i esa izek.k&i= izLrqr djus ij fodkl vk;qDr }kjk izkf/kdr vkijskUl gsrq csps x;s eky dks ,slk eky fofufnZ"V djrs gS ftlds vkorZ ij fnukad 01 tuojh] 2008 ls dksbZ mn~xzghr ;k Hkqxrku ugha fd;k tk;sxkA

Li"Vhdj.k % bl vf/klwpuk ds iz;kstuksa ds fy;s 'kCn foks"k vkfFkZd ifj{ks= vkSj MksesfLVd VSfjQ ,fj;k ds ogh vFkZ gksaxs tks foks"k vkfFkZd ifj{ks= vf/kfu;e] 2005 esa muds fy;s leuqnsfkr gSA

------------------------------------------------------------------------


[18] UTTAR PRADESH SARKAR

NO. 1724(2)/LXXIZ-V-1-1 (ka) 14/2008

LUCKNOW: DATED: 29 August, 2008

NOTIFICATION

In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Mulya Samvardhit Kar (Sanshodhan) Adhyadesh, 2008 (Uttar Pradesh Adhyadesh Sankhya 19 of 2008) as passed by the Uttar Pradesh Legislautre and assented to by the Governor on August 27, 2008:-

THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2008

(U.P. ACT No. 19 of 2008)

[As passed by the Uttar Pradesh Legislature]

AN

ACT

To amend the Uttar Pradesh Value Added Tax Act, 2008

It is Hereby enacted in the fifty ninth year of the Republic of India as

follows:-

1. Short title and commencement.

(1) This Act may be called the Uttar Pradesh Value Added Tax (Amendment) Act, 2008.

(2) Section 4 shall be deemed to have come into force on January 1, 2008 and the remaining provisions shall come into force at on July 16, 2008.

2. Amendment of Section 2 of U.P. Act No. 5 of 2008.

(1) In Section 2 of the Uttar Pradesh Value Added Tax Act, 2008, hereinafter referred to as the principal Act, in Clause (f), sub clause (vi) appearing at the end shall be omitted.

3. Amendment of Section 13.

(1) In Section 13 of the principal Act, in sub section (1),-

(a) for clause (b) the following clause shall be substituted, namely;

(b) Input tax credit of full amount of input tax shall be allowed to every dealer, liable to pay tax, in respect of capital goods purchased on or after the date on which dealer becomes liable for payment of tax under this Act, if such goods are to be used in,-


(i) manufacture of any taxable goods except non-VAT goods and where such manufactured goods is, -

A- Sold within the State or in the course of inter-State trade or commerce or in the course of the export of the goods out of the territory of India; or

B- Transferred or consigned outside the State otherwise than as a result of a sale; or

(ii) manufacture of any exempt goods except non-vat goods and where such manufactured goods are sold in the course of export of the goods out of the territory of India; or

(iii) generation of electrical energy, where such energy is used for the manufacture of any taxable goods other than non vat goods and such manufactured goods, is,-

A- Sold within the State or in the course of interstate trade or

commerce or in the course of export of the goods out of territory of India; or

B- Transferred or consigned outside the State otherwise than as a result of a sale; or

(iv) generation of electrical energy where such energy is used for the manufacture of any exempt goods and such exempt goods is sold in the course of export of the goods out of territory of India;

and the amount of input tax shall be computed and be claimed in prescribed manner.

Explanation: For the purposes of this clause,-

(a) If 90% of electrical energy generated is consumed for the purposes referred to in sub clauses (iii) and (iv), 100% Input Tax may be claimed and be allowed as Input Tax Credit.

(b) The expression generation of electrical energy shall mean generation of electrical energy by using captive power plant including repairing and maintenance thereof.

(c) for the explanation appearing at the end, the following Explanation shall be substituted namely:-

Explanation: For the purposes of this sub section, for entry against Serial No. 1 of the table under clause (a), re-sale of goods includes transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract.

4. Substitution of Section 42.

(1) For section 42 of the principal Act, the following section shall be substituted, namely:-

Treatment of industrial units availing exemption or reduction in the rate of tax under erstwhile Act.


"42 (1) No industrial unit,-

(a) availing benefit of exemption from or reduction in the rate of tax under the erstwhile Act or under the Central Sales Tax Act, 1956 on the turnover of sales or purchase or both as the case may be, before the commencement of this Act; or

(b) which is granted the benefit of exemption from or reduction in the rate of tax on the turnover of sale or purchase or both as the case may be, under the erstwhile Act or under the Central Sales Tax Act, 1956;

shall be permitted to avail the benefit of exemption from, or reduction in the rate of, tax on the turnover of sale or purchase or both as the case may be, on or after the commencement of this Act.

(2) The industrial unit availing the benefit of tax deferment under the erstwhile Act or under the Central Sales Tax Act, 1956 before the commencement of this Act or a unit which is granted facility of tax deferment under the erstwhile Act or under the Central Sales Tax Act, 1956 shall continue to avail the facility of deferment for net tax payable under this Act and the Central Sales Tax Act, 1956, subject to such conditions and restrictions as may be prescribed.

(3) (a) The industrial unit availing benefit of exemption from, or reduction in the rate of, tax under the erstwhile Act or under the Central Sales Tax Act, 1956 on the turnover of sales of manufactured goods and

(i) whose facility of exemption or reduction in the rate of tax is based on the fixed capital investment as provided under the erstwhile Act or notification issued thereunder; or

(ii) an industrial unit purchased from the State Government or any corporation or undertaking owned or controlled by the State Government and to whom exemption or reduction in the rate of tax has been granted under the erstwhile Act may apply to the Commissioner for issue of the Certificate of Entitlement in the prescribed form and in prescribed manner.

(b) The Commissioner after examining the relevant records and report from the assessing authority and if he is satisfied that the information furnished is correct and complete, shall issue within 60 days from the date of receipt of the application, the Certificate of Entitlement in prescribed form and in prescribed manner containing such particulars as may be prescribed including period of validity of certificate and amount of entitlement if any.

(c) If the Commissioner is satisfied that particulars furnished by an industrial unit in the application is wrong or incomplete or is not worthy of credence, he shall after giving the applicant the opportunity of being heard, reject the application and inform the industrial unit accordingly.

(d) Subject to an appeal to the Tribunal under Section 57 the order passed by the Commissioner in this behalf, shall be final.


(4) The industrial unit availing benefit of exemption from, or reduction in the rate of, tax on the turnover of sales before the date of commencement of this Act or an industrial unit which is granted the facility of exemption from, or reduction in the rate of, tax on or after such commencement, on the turnover of sales under the erstwhile Act or the Central Sales Tax Act, 1956, shall be entitled for exemption by way of refund of net tax paid along with the return of tax period in prescribed manner and on fulfilling the conditions that,-

(a) the unit shall hold valid registration certificate issued under this Act or under the Central Sales Tax Act, 1956,

(b) the unit shall have a valid Certificate of Entitlement issued by the Commissioner,

(c) the amount of refund shall not be more than an amount equal to net tax paid for relevant tax period,

(d) the net tax payable has been deposited along with return of tax period in prescribed manner,

(e) the refund shall be subject to the provisions of section 40 except that the amount shall not be adjusted against the admitted tax liability,

(f) the facility of refund shall cease on the day when the amount or the period mentioned in the Certificate of Entitlement, whichever is

earlier,

(g) the tax payable on the turnover of sales of goods mentioned in the Certificate of Entitlement and which is manufactured in the industrial unit shall be deducted from the total amount mentioned or described in the Certificate of Entitlement,

(h) the industrial unit has not misused the facility of exemption from or reduction in the rate of tax in any manner.

Explanation: The expression net amount of tax payable means-

(i) the differential amount of tax payable under this Act on the sale of taxable goods other than non-vat goods, manufactured in the unit and input tax credit available to the extent or proportionate to taxable goods other than non-vat goods sold, in case of an industrial unit availing facility of exemption from tax under the erstwhile Act and the Central Sales Tax Act, 1956

(ii) the partial amount of net tax computed under Clause (i) above, in proportion to the rate of tax available for exemption to the rate of tax payable under the erstwhile Act, in case of an industrial unit availing benefit of reduction in the rate of tax.

(5) (a) The amount found refundable shall be refunded within a period of 30 days from the last date of the month in which dealer files the return of relevant tax period along with the proof of deposit of net tax payable.


(b) The amount of refund shall be made in such manner as may be prescribed.

(c) The industrial unit failing to deposit the net tax admittedly payable within prescribed time and in prescribed manner or deposits it after due date, the amount of interest leviable and penalty imposed if any, shall be adjusted and only the balance amount shall be refunded.

(6) (a) The total amount of the refund shall be limited to the extent of the differential amount of the total eligible amount available for exemption or reduction in the rate of tax and the amount availed in exemption or reduction in the rate of tax before the commencement of this Act.

(b) The total period of the refund shall not exceed difference of the total period available for exemption or reduction in the rate of tax and the period exhausted before the commencement of this Act.

(7) If any amount is found refundable and is not refunded within the prescribed time, the industrial unit shall be entitled to simple interest at the rate of twelve percent per annum from the last date prescribed for refund. The amount of interest shall be refunded in such manner as may be prescribed.

(8) The industrial unit availing the benefit of tax deferment as provided under sub-section (2) or availing the facility of refund as provided under sub-section (4), shall be eligible to issue tax invoices and to claim input tax credit subject to provisions of Section 13.

(9) Where the amount or the period for exemption or reduction in the rate of tax changes on account of any valid reason or otherwise, the Commissioner shall suo motu or on an application of the industrial unit, amend the certificate of entitlement accordingly.

(10) The facility of refund shall be available under this Act and under the Central Sales Tax Act, 1956.

(11) An industrial unit claiming the refund under this section shall not be deemed to have been assessed based on the returns filed by it and any refund made shall be subject to assessment requiring production of accounts in support of the return filed.

(12) The provisions of this section shall mutatis mutandis apply to those units which were established before 9th November 2000 (the date of reorganisation of Uttar Pradesh) and now situated within the territory of Uttarakhand subject to the following conditions:-

(a) the goods are manufactured in a unit established in the State of

Uttarakhand having eligibility certificate (validity commencing prior to 9th November 2000) issued under Section 4-A of the erstwhile Act for the manufacture of such goods.


(b) such goods are sold for the first time after their manufacture within the period of facility of exemption or reduction in the rate of tax, after bringing them into the State by way of transfer other than sales, by manufacturer having his place of business in the State of Uttarakhand.

(c) valid and genuine certificate issued by the Assessing Authority of the State of Uttarakhand is produced before the assessing authority of the State of Uttar Pradesh indicating therein that the amount has been reduced in the overall limit of exemption or reduction in the rate of tax available to the manufacturer.

(13) Facility of refund of tax under sub section (12) shall be withdrawn, if the certificate referred to in clause (c) of subsection (12) is found false or fake and not issued by the relevant assessing authority of Uttarakhand.

5. Amendment of section 57.

(1) In Section 57 of the principal Act,-

(a) in sub-section (4) for the words and figure an order passed under section 55 the words and figures an order passed under section 42, section 55 shall be substituted;

(b) in sub-section (12), in clause (d) for the words and figure a decision given under section 59 the words and figures an order passed under section 42 or a decision given under section 59 shall be

substituted.

6. Repeal and saving (U.P. Ordinance No. 3 of 2008)

(1) The Uttar Pradesh Value Added Tax (Amendment) Ordinance, 2008 is hereby repealed, 2008

(2) Notwithstanding such repeal anything done or any action taken under the provisions of the principal Act as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the principal Act, as amendment by this Act as if the provision of this Act were in force at all material times.

STATEMENT OF OBJECTS AND REASONS

The facility of exemption from or reduction in the rate of, tax was admissible on the basis of capital investment upto a fixed monetary limit and for a fixed period to certain industrial units under the Uttar Pradesh Trade Tax Act, 1948. Besides, exemption from payment of trade tax was granted to the purchaser of the units situated at Dalla and Chunar or the Uttar Pradesh State Cement Corporation Limited for a period of ten years from the date of approval of the Honble High Court. A meeting was organized under the chairmanship of the Chief Secretary for considering the question of making proper provisions in the Uttar Pradesh Value Added Tax Act, 2008 with respect to such units and of giving input tax credit to the industrial unit on the purchase of captive power plant. After considering the recommendations made in the said meeting it was decided to amend the said Act of 2008 to provide for,-


(a) making provision for exemption by way of refund of net tax paid along with the return of tax period with effect from January 01, 2008 for the said industrial units eligible for exemption from or reduction in the rate of tax prior to the commencement of the said Act of 2008;

(b) the input tax credit should be made admissible to the industrial units for the purchase of captive power plant after including in the capital goods only for use in the process of manufacture.

Since the State Legislature was not in session and immediate legislative action was necessary to implement the aforesaid decision the Uttar Pradesh Value Added Tax (Amendment) Ordinance, 2008 (U.P. Ordinance No. 3 of 2008) was promulgated by the Governor July 16, 2008.

This Bill is introduced to replace the aforesaid Ordinance.

-----------------------------------




NOTIFICATION

No. KA.NI.-2-2758/XI-9(1)/08-U.P.Act-5-2008-Order-(29)-2008 Dated: 29th September 2008

In exercise of the powers under sub-section (4) of section 4 of the Uttar Pradesh Value Added Tax Act, 2008 [U.P. Act no.5 of 2008], the Governor is pleased to make with effect from 30th September, 2008 the following amendments in Schedule- I, Schedule II and Schedule IV to the said Act.

AMENDMENT

(a) In Schedule I for entries at serial numbers 7, 11 and 48 the following entries respectively shall column-wise be substituted namely:-


1 2

7. Books and periodicals & journals including Braille books;maps; chart & globe; work books bearing the name of author theron or prescribed in the syllabus of any Educational board or council;

11. Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttle looms and paddle looms); implements used in the production of khadi/khaddar; handloom fabrics and parts thereof; Khadi Fabrics of all kinds, Gandhi Topi, Khadi Garments and Khadi made Ups including unfilled rajai, unfilled gaddey, unfilled gaddi, unfilled pillow.

48. Handloom durries; hand-woven tat-patti, gudri; Hand made woolen and hand made silk carpets and Hand made paper

(b) In Schedule II Part A for entries at serial numbers 9, 22, 26, 33, 41, 59, 63, 68, 79, 87, 92, 94, 103, 106, 116, 126, and 136 the following entries respectively shall column-wise be substituted namely:-


1 2

9. Omitted

22. Omitted

26. Omitted

33. Omitted


41. Drugs & Medicines excluding medicated soaps, shampoo, antiseptic cream, face cream, massage cream, eye gels, and hair oil which are not included in Schedule C, C(1), H or X, of the Drugs and Cosmetic rules, 1945 but including vaccines, medicated ointments, light liquid paraffin of IP grade; chooran; sugar pills for medicinal use in homeopathy

59. Omitted

63. Omitted

68. Omitted

79. Contact lens, spectacle frame, lenses, spectacles excluding sungoggles and sun glasses.

87. Tel ki khuppi; files used by artisans

92. Paper of all kinds (including newsprint when sold to person other than news paper publishers) and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and block board, metalic jaali, barbed wire and wooden spoon; cash box.

94. Omitted

103. Omitted

106. Omitted

116. Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tejpatta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, mushroom, khumba and guchchi, gola, goley ka burada, seik narial, til, rai, postadana, magaj of all kinds, kesar;

126. Omitted

136. Writing instruments, geometry boxes, colour boxes, water colour, pastel colour, crayons & pencils, sharpeners, scale and eraser;

mathematical survey, mechanical drawing, biological instruments and apparatus and scientific apparatus and scientific instruments.

(c) In Schedule II Part B for entries at serial numbers 1, 2, 3, 4, 6, 7, 9, 11, 18, 19, 21, 25, and 27 shall be omitted.

(d) In Schedule II Part C for entries at serial number 236, the following entry shall column-wise be substituted namely:-


1 2

236. Raw Tobacco

(e) For the existing Schedule IV, the following Schedule IV shall be substituted namely:-


Schedule IV

S. No. Name and description of goods Point of Tax

Rate of Tax %

1 2 3 4

1. Spirits and Spirituous liquors of all kinds including Alcohol, as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors.

M or I 32.5%

2. Arms & Ammunition M or I 21%

3. Petrol M or I 23.62%

4(a). Diesel Oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 when sold to an industrial unit* or registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.

M or I 5%

4(b). Diesel Oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those described in serial no. 4(a).

M or I 16.16%

5. Aviation turbine fuel (Duty paid) or aviation turbine fuel (bonded).

M or I 21%

6. Aviation Gasoline (Duty paid) or Aviation Gasoline (Bonded).

M or I 21%

7(a). Furnace oil including residual furnace oil when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate

prescribed by the Commissioner.

M or I 5%

7(b). Furnace oil including residual furnace oil

in cases other than those described in serial no 7(a).

M or I 21%

8(a). Natural gas other than Compressed Natural Gas (CNG) when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.

M or I 5%


8(b). Natural gas other than Compressed Natural Gas (CNG) when sold to registered dealer for use in the process of manufacture by an industrial unit* situated in Taj Trapezium Area against Certificate prescribed by the Commissioner.

M or I 5%

8(c). Natural gas other than Compressed Natural Gas (CNG) in cases other than those described in serial no 8(a) and 8(b).

M or I 21%

9(a). Naptha when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.

M or I 5%

9(b). Naptha in cases other than those described in serial no 9(a).

M or I 21%

10. Opium M or I 32.5%

Note: Industrial unit means any factory or work shop established on land or building of own or taken on lease.

----------------------------------------



In pursuance of the provisions of Clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government Notification No. KA. NI.-2-3023/XI-9(1)/08-U.P. Act-5-2008-Order-(33)-2008 dated October 24, 2008:

NOTIFICATION

No. KA. NI.-2-3023/XI-9(1)/08-U.P. Act-5-2008-Order-(33)-2008

Lucknow:: Dated:: October 24, 2008

WHEREAS the State Government is satisfied that it is expedient so to do in public interest,

Now, Therefore, in exercise of the powers under sub-section (4) of Section 4 read with Section 74 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from April 25, 2008 the following amendment in Schedule-I to the said Act:-


AMENDMENT

In the said Schedule-I for the entries at serial number 26, the following entries respectively shall, columnwise be substituted, namely:-

S. No. Name and Description of Goods

1 2

26. Organic manure and bio-fertilizers; Zinc sulphate fertilizer and micro nutrient mixtures; potash and phosphatic components of the following chemical fertilizers:-

Sl. No. Chemical Fertilizer Ratio of components

1- D.A.P. 18:46:0

2- M.O.P.

3- S.S.P.

4- N.P.K. 12:32:16

5- N.P.K. 20:20:0

6- N.P.K. 15:15:15

7- N.P.K. 23:23:0

8- N.P.K. 14:35:14

9- N.P.K. 20:20:10

10- N.P.K. 15:15:10

11- N.P.K. 10:10:10

12- N.P.K. 12:6:0

13- N.P.K. 16:9:0

14- M.A.P. 11:52:0

15- N.P.K. 10:26:26

The percentage of the different components in the chemical fertilizers shall be determined according to guidelines issued by the Department of Agriculture, Uttar Pradesh, from time to time.

----------------------------------------------




NOTIFICATION



WHEREAS the State Government is satisfied that it is expedient so to do in public interest,


Now, Therefore, in exercise of the powers under sub-section (4) of Section 4 read with Section 74 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from June 01, 2008 the following amendment in Schedule-I to the said Act:-

AMENDMENT

In the said Schedule-I for the entries at serial number 26, the following entries shall, columnwise be substituted, namely:-


1 2

26. Organic manure and bio-fertilizers; Zinc sulphate fertilizer and micro nutrient mixtures; potash and phosphatic components of the following chemical fertilizers:-

Sl. No. Chemical Fertilizer Ratio of components

1- D.A.P. 18:46:0

2- M.O.P.

3- S.S.P.

4- N.P.K. 12:32:16

5- N.P.K. 15:15:15

6- N.P.K. 23:23:0

7- N.P.K. 14:35:14

8- N.P.K. 20:20:0

9- M.A.P. 11:52:0

10- N.P.K. 14:28:14

11- N.P.K. 17:17:17

12- N.P.K. 19:19:19

13- N.P.K. 10:20:0

14- N.P.K. 16:20:0

15- N.P.K. 28:28:0

16- N.P.K.S. 20:20:00:13

17- N.P.K.S. 16:20:00:13

The percentage of the different components in the chemical fertilizers

shall be determined according to guidelines issued by the Department of Agriculture, Uttar Pradesh, from time to time.

------------------------------------------------





NOTIFICATION



In exercise of the powers under sub-section (4) of Section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from the date of issue of this notification the following amendments in Schedule-I and Schedule-II to the said Act:-

AMENDMENT

(a) In the said Schedule-I, for entries at serial numbers 21, 36 and 48 the following entries shall, columnwise be substituted respectively, namely:-


1 2

21. Silk Fabrics: Handloom cloth of all kinds; handloom shawls & lois whether plain, printed, dyed or embroidered; Dhoties and Saries; textiles of following varieties manufactured on powerloom excluding the items described in Schedule-II:-

(a) cotton fabrics of all varieties;

(b) rayon or artificial silk fabrics, including staple fibre fabrics of all varieties;

(c) woolen fabrics of all varieties;

(d) fabrics made of a mixture of any two or more of the above fibres, viz. cotton, rayon, artificial silk, staple fibre or wool, or of a mixture of any one or more of the said fibres with pure silk fibre;

(e) canvas cloth.

36. Bun, rusk, bread excluding pizza bread; Atta, Maida, Suji, Besan; Gur, jaggery & edible variety of rab

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[1] - ntnonline.net. VAT Notifications_2012... · 83 Moulded plastic footwear, hawai chappal and straps thereof; footwear of all kinds with maximum retail price of Rs. 300.00 or less