In exercise of the powers under clause (c) of section 7 of the Uttat Pradesh Value Added Tax Act, 2008 [U.P.Act no.5 of 2008], the Governor is pleased to direct with effect from the date of publication of this notification in the Gazette, no tax shall be payable on the sale of chemical fertilizers, purchased from within the State, by the Cooperative Societies registered under the Uttar Pradesh cooperative Societies Act, 1965 and the Uttar Pradesh cooperative Societies Rules, 1968 subject to the following conditions:-

CONDITIONS

(i) Such Societies make sale of such chemical fertilizers on which tax under the said Act has been paid on maximum retail price within the State and certificate regarding the deposit of tax is submitted in the form determined by the commissioner;

(ii) such societies make sale of such chemical fertilizers within the State at such rate as may be determined by the State Government.

By order,