THE UTTAR PRADESH VALUE ADDED TAX BILL, 2007
A BILL to provide for introducing Value Added System of taxation for the levy and collection of tax on sale or purchase of goods in the State of Uttar Pradesh and for matters connected therewith and incidental thereto. IT IS HEREBY enacted in the Fifty-eighth Year of the Republic of India as follows: CHAPTER I Preliminary Short title, extent and commence ment 1. (1) This Act may be called the Uttar Pradesh Value Added Tax Act, 2007. (2) It extends to the whole of Uttar Pradesh. (3) It shall come into force on such date as the State Government may by notification appoint: Provided that the State Government may appoint different dates in respect of different provisions and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. In this Act, unless there is anything repugnant in the subject or context; (a) "appellate authority" means the authority to whom an appeal lies under section 55; (b) "assessing authority" means any person (i) appointed and posted by the State Government; or (ii) appointed by the State Government and posted by the Commissioner; or (iii) appointed and posted by the Commissioner, and empowered under rules framed under this Act to perform all or any of the functions of the assessing authority under this Act. (c) "assessment year" means the period of twelve months commencing on the first day of April of a calendar year; (d) "board" means the Uttar Pradesh State Tax Board established under section 78. (e) "business" in relation to business of buying or selling goods includes(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make
profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; (ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period); (iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, waste or byproducts, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever, which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern, works contract or lease, but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods. (f) “capital goods” means any plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation used for manufacture or processing of any goods for sale by the dealer and includes:(i) components, spare parts and accessories of such plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation; (ii) moulds and dies; (iii) storage tank; (iv) pollution control equipment; (v) refractory and refractory materials; (vi) tubes and pipes and fittings thereof, (vii) lab equipments, instruments and accessories, (viii) machinery, loader, equipment for lifting or moving goods within factory premises, or (ix) generator and boiler used in manufacture of goods for sale by him but for the purpose of section 13 of this Act, does not include:(i) air-conditioning units or air conditioners, refrigerators, air coolers, fans, and air circulators if not connected with manufacturing process; (ii) an automobile including commercial vehicles, and two or three wheelers, and parts, components a accessories for nd repair and maintenance...