Manufacturer, Dealer, Consumer, Sales Value, Electrical Energy, Scented
Water, Rebate of Tax on Certain Purchases

furrher to amend the Uttar Pradesh Trade Tar Act, 1948.
India as follows :-
tas~bythsUttarPrUd#h~~). ,;, ;- ‘;I
IT IS HBRBBY enacted (in the Forty-eighth Year of the Republio of
Short titla and 1. (1) This Act may be called the Uttar Pradesh Trade Tax
wmment (Amendment) Act, 1997.
(2) Sections 5 and 8 shall come into force on such date as the State
Govornmant may by noti~ationappoint in this behalf, clause (a) and sab-
olause (i)of clause (d)of section 9 shall be deemed to haw come into
for- on Dooamhr 1,1994 and the remaining provisions shall oome into
force at once.
Amendment of
section 2 of
U.P. Aa 15
to bave

  1. lo section 2 of the Uttar Pradcsh Trade Tax Aot, 1948, hereinafter
    referred toas the primciprl Act, for clause (ee) the f~llowingdause shaU
    be gubstitute 4, namely :-
    “(ee) ‘manufactrreT’ in relation to any goads means the dealer
    who makes the first sale of such goods in the Stdte after their
    manufacture and indudcs,-
    (i) a dealer who sells bicyolas :’in completely knockeddown
    (ii) a dealer who makes purchases from any other dealer not
    liable to tax on his sale under the Act othar than sales exempted
    under roctions 4.4-A and 4-AAA.”
  2. In section 3-A of the principal Act, in sub-saction (1). for
    clausc (o ,tho following clause shall b: substituted and b3 dzemed always
    Amendment of
    rection 3-A
    b,en rubstituted, namely :-
    ofrate or pmr-
    ”(c) on the turnover of spirits and spiritious liquors of all kinds
    including methyl alcohol and motor spirit, diesel oil and alcohol as
    defined under the United Provinces Sales of Motor Spirit, Diesei oil
    and Alcohol Taxation Act, 1939, at the point of sale by the maw-
    facturer or importer or such other single point, as the State
    Governmeat may, by notification, declare at the rate of twenty
    per cent or at such rate not exceeding twenty six per cent, as the State
    Government may,by notification declare.”
    1nserrron of n~w 4. Afrer section 3-A of the principal Act, the following section shall
    section 3.AA be inserted, namel~:-
    “3-AA. Notwithstanding anything contained in section 3-A and 3-D,
    the State Governrnont may, by notification adsubject
    to such restrictions and conditionsas may be specified
    therein, levy tax at all poiots of sale or purchase
    within the State or any goods or alass of goods, other
    than declared good%, at the. rates specifia in the
    notifiolxions i~uadunder sactbn 3-A or section 3-D
    and itno suah notification has been issued in respect of rate of tax,
    then at tho rate of eight per coot ss spaoifiad in clauso (e) of sub-
    sectioa (I) dsedion%A :
    PrwMod that no tat shsU ba pryabla on tho part oftho turnwof
    on WWtax he8 tMdy be0 pdd on the prding sales or
    parcham dthia tho 8kte or o* the tuamr of proding sales or
    e~ all pd~(s(a) fir the words .’at the point of sale to oonsumw*’ the words
    66uoder this Act” shall be mb~tituted;
    (b) in clause (i) of the proviso for the words “under seo-
    tion 3-AAAwthe words e’under this Act” shall Be substituted.
  3. In section 3-C3 of tha principal Act, in sub-saction (2). for tho
    words su el act rial anergy” the words “electrical energy and Railway diesel
    \ locomotive engine” shall be dstituied.
  4. In section 4 of the principal Act,-
    @)in clause (a) for the word “salt” tho words “salt excluding
    :prooassed and branded salt” shall ba substituted;
    (b) in Explanation, in clausa (a)for the words “or scented water”
    the words ‘*scentad water or manufacturad or processed water sold in
    mntaiaar sealed with r cork or othar#sa or in oapule;” shall be

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