Whereas the State Government is satisfied that it is expedient so to do in the public interest,

Now therefore in exercise of the powers under clause (c) of section 7 read with section 74 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no. 5 of 2008), the Governor is pleased to specify the sale of goods by a dealer in the Domestic tariff area or by a dealer in the Special Economic Zone, to the developer, the co-developer and the units established in the Special Economic Zone, for "operations" authorized by the Developer Commissioner, on the turnover of which no tax shall be levied and paid with effect from January 01, 2008, if the dealer submits a certificate obtained from the purchaser in the form prescribed by the Commissioner of Commercial taxes.

Explanation: For the purpose of this notification the words "Special Economic Zone" and "Domestic Tariff Area" shall have the same meaning as assigned to them in Special Economic Zone Act, 2003.

By order

(Govindan Nair)

Pramukh Sachiv