WHERE AS 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 Uttat Pradesh Value Added Tax Ordinance, 2007 [U.P.Ordinance no. 37 of 2007], the Governor is pleased to direct, that no tax shall be payble 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 excluding methyl alcohol in Uttar Pradesh by 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 asessing authority to the effect that consideration fee, excise duty, fees or purchase tax 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