The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No. KA.NI.-2-252/XI-9(1)/08-U.P. Act-5-2008- Order-(39)-2009 Dated 29th January, 2009

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 January 29, 2009 the following amendments in Schedule IV to the said Act.

AMENDMENT

In Schedule IV, for entries at serial numbers 3 & 4(a) and 4(b), 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
3	Petrol	M or I	26.55%
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* 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%
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 4(a).	M or I	17.23%

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