The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No. KA.NI.-2-1810/XI-9(1)/08-U.P. Act-5-2008- Order-(25)-2008 Dated 7th June, 2008

In exercise of the powers under sub-section (4) of section 4 of the Uttat Pradesh Value Added Tax Act, 2008 [U.P.Act no.5 of 2008], the Governor is pleased to make with effect from June 08, 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 13 the following entries respectively shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
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; liquid petroleum gas for domestic use as defined under Section 14 of the Central Sales Tax Act, 1956.

(b) In Schedule II Part A for entries at serial numbers 40 the following entries respectively shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
40	Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair), jute as defined under Section 14 of the Central Sales Tax Act, 1956.

(c) In Schedule IV for entries at serial numbers 5 & 6 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
5	Petrol	M or I	23.62%
6(a)	Diesel Oil as defined in the United Provinces 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	16.16%