In exercise of the powers under sub-section (11) of Section 3 read with clause (a) of sub-section (2) of section 81 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008) and read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) and in supersession of Government Notification No. KA.NI.-2-1771/XI-9(1)/2007-U.P.Act-15-48-Order-(19)-2004 dated July 05, 2004, the Governor is pleased to permit with effect from May 13, 2010, a power project Industrial Unit engaged in generation (new capacity and Renovation and Modernization), transmission and distribution under the State Power Policy, 2003, as amended from time to time and having aggregate capital investment of rupees One thousand Crore or more within the policy period i.e. Upto March 31, 2009, to own the liability of payment of tax on sale or purchase of goods, of other dealers, if such goods are ultimately sold to such Power Project Industrial Unit, subject to the condition that such unit issues to such dealers declaration in such Form as may be determined by the Commissioner.

Explanation:- The declaration issued by the unit in the form determined by the Commissioner shall also be applicable to the transactions made during the period commencing on January 01, 2008 and ending with the date of commencement of this notification and covered under the Notification No. KA.NI.-2-1771/XI-9(1)/2007-U.P.Act-15-48-Order-(19)-2004 dated July 05, 2004.

By Order,