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 with effect from July 11, 2014, no tax shall be payable on the turnover of the sale of goods within the State by Booth Concessionaries appointed by M/S. Mother Dairy Fruit and Vegetable Pvt. Ltd., Ghaziabad, subject to the following conditions:-

CONDITIONS

(i) Booth Concessionaries shall be registered under the Uttar Pradesh Value Added Tax Act, 2008 and make sale of such goods as purchased from M/S. Mother Dairy Fruit and Vegetable Pvt. Ltd., Ghaziabad;

(ii) Booth Concessionaries shall neither issue tax invoice realize any tax. No of benefit of input tax credit shall be admissible to Booth concessionaries;

(iii) Booth Concessionaries shall not sell goods on the value exceeding maximum retail price;

(iv) Booth Concessionaries shall submit tax return as per rules and a certificate regarding the deposit of tax on maximum retail price of goods, in such Form as determined by the commissioner, obtained from M/S. Mother Dairy Fruit and Vegetable Pvt. Ltd., Ghaziabad alongwith tax returns.

By order,

(S. N. Prasad)

Sachiv