In exercise of the powers under clause (c) of section 7 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no. 5 of 2008), the Governor is pleased to direct that no tax shall be payable under the said Act, with effect from June 13, 2014, on the turnover of sale to or purchases and sales by the Canteen Stores Department/Military Canteens of goods mentioned in Column 2 upto the limit of annual number for the whole State mentioned against each in Column 3 of the Schedule below, for sale by them in the State of Uttar Pradesh subject to the following conditions:-
SCHEDULE
Conditions
(i) certified by an officer, not below the rank of Commanding Officer, that the goods are meant for sale to Members of the Armed Forces of India/Other Defence Establishments / Ex-Servicemen posted or residing within the State of Uttar Pradesh;
(ii) the facility of purchase of above mentioned goods shall be available only once in three years to any serving or ex-servicemen.
By order,
(S. N. Prasad)
Pramukh Sachiv