The uttar pradesh tax on entry of goods act, 2000

292 
 
THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000 
[U.P. Act No. 12 of 2000] 
 
[As passed by the Uttar Pradesh Legislature] 
 
AN 
ACT 
to provide for the levy and collection of tax on entry of goods into a local area for 
consumption, use or sale therein and matters connected therewith or incidental thereto. 
It is hereby enacted in the Fifty-first Year of the Republic of India as follows :- 
 
Short title,  
extent and  
commencement 
1- (1) This Act may be called the Uttar Pradesh Tax on Entry of Goods Act, 2000. 
(2) It extends to the whole of Uttar Pradesh. 
(3) It shall be deemed to have come into force on November 1, 1999.  
 
Definitions 2- (1) In this Act, -- 
(a) “business’ includes,-  
(i) any trade, commerce or manufacture or any adventure or 
concern in the nature of trade, commerce or m anufacture, 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 co ntract or the transfer of the right 
to use any goods for any purpose whether or not for a specified period; 
and  
(iii) any transaction in connection with or incidental or ancillary to 
or resulting from such trade, commerce, manufacture, adventure or 
concern or works contract or lease;   
(b) "dealer" means an y person, who in the course of business whether 
on his own account or on account of a principal or any other person, brings or 
causes to be brought into a local area any goods or takes delivery or is entitled 
to take delivery of goods on its entry into a local area and includes,--  
(i) a local authority, body corporate, company any co -operative 
society or other society, club, firm, Hindu undivided family or other 
association of person which carries on such business;  
(ii) a factor, broker, arhati, commission agent, delcreders agent or 
any other mercantile agent, by whatever name called and whether of the 
same description as herein before mentioned or not, who carries on the 
business of buying selling supplying o r distributing goods belonging to 
any principal, whether disclosed or not;  
(iii) an auctioneer who carries on the business of selling or 
auctioning goods belonging to any principal whether disclosed or not, 
and whether the offer of the intending purchaser  is accepted by him or 
by the principal or nominee of the principal;   
293 
 
[The Uttar Pradesh Tax on Entry of Goods Act, 2000]                                                                [Section 2] 
 
  (iv) a Government which, whether in the course of busi ness or 
otherwise, buys, sells, supplies or distributes goods, directly or 
otherwise for case or for deferred payment or for commission 
remuneration or other valuable consideration;  
(v) every person who acts within the State as an agent of a dealer 
residing outside the State, and buys, sells, supplies or distributes goods 
in the State or acts on behalf of such dealer as,--- 
(a) a mercantile agent as defined in he Sale of Goods Act, 
1930; or  
(b) an agent for handling of goods or documents of title 
relating to goods; or  
(c) an agent for the collection or the payment of the sale 
price of goods or as a guarantor for such collection or such 
payment;     
(vi) a firm or a company or other body corporate, the principal 
office or headquarters whereof is outside th e State, having a branch or 
office in the State, in respect at purchases or sales, supplies or distribution 
of goods through such branch or office;  
(vii) every person who carries on the business of transfer of 
property in goods (whether as goods or in som e other form) involved in 
the execution of a works contract;  
(viii) every person who carries on business of transfer of the right to 
use any goods for any purpose (whether or n ot for a specified period) for 
cash, deferred payment or other valuable consideration;  
(ix) any person who, in the course or occasional transactions of 
business nature, whether on his own account or on account of principal or  
any other person brings or causes to be brought into a local area any 
goods or takes delivery or is entitled to take delivery of goods on its entry 
into local area;  
(c)  "local area”  means territorial area of,-  
(i) a Municipal Corporation under the Uttar Pradesh Municipal 
Corporations Act, 1959;  
 (ii) a Municipality under the Uttar Pradesh Municipalities Act , 
1916;  
(iii) a Zila Panchayat or a Kshettra Panchayat under the Uttar 
Pradesh Kshettra Panchayats and Zila panchayats Adhiniyam, 1961;  
(iv) a Gram Panchayat under the United  Provinces Panchayat 
Raj Act, 1947; 
(v) a Cantonment under the Cantonments Act, 1924;  
(d)  "tax" means tax leviable under this Act;  
 
294 
 
[The Uttar Pradesh Tax on Entry of Goods Act, 2000]                                                            [Section 3-4] 
 
  (e) "value of goods" in relation to a dealer who has affected entry of 
goods into a local area shall mean the purchase price of such goods [as 
defined in sub-section (31)  of section  2 of the Uttar akhand Value Added 
Act, 2005,]2 or the market value of such goods if they have been acquired or 
obtained otherwise than by way of purchase.  
(2) Words and expressions used in this Act, but not defined shall have the 
meaning assigned to them in [the Uttarakhand Value Added Tax Act, 2005.]4 
 
Authorities 
under this Act 
3-  (1) For carrying out the purposes of this Act, [the Commissioner of Trade 
Tax]3 shall be the Commissioner of Entry Tax.  
(2) The "assessing authority", the "appellate authority", and the 
"Tribunal" under [the Uttarakhand Value Added Tax Act, 2005 .]4 shall 
respectively be the "assessing authority ”, the "appellate authori ty", and the 
"Tribunal" for the purposes of this Act. 
(3) The superintendence and control for the proper execution of the  
provisions of this Act and the  rules made thereunder relating to  the levy and 
collection of the tax shall vest in the Commissioner of Entry Tax.  
 
Levy of tax 4- (1) There shall be levied and collected a tax on entry of any goods 
specified in the Schedule into a local area from any place out side that local area 
including a place out side the [Uttarakhand]1 for consumption, use or sale 
therein, at such rate not exceeding five per cent of the value of the goods as may 
be specified by the State Government by notification and different rates may be 
specified in respect of different goods or different classes of goods : 
Provided that the Sta te Government may  by notification amend the 
Schedule and upon issue of any such notification, the Schedule shall, subject to 
the provisions of sub-section (6), be deemed to be amended accordingly. 
(2) The tax levied under sub -section (1) shall be payable b y a dealer who 
brings or causes to be brought into the local area such goods, whether on his 
account or on the account of his principal or takes delivery  or is entitled to take 
delivery of such goods on its entry into a local area.   
Explanation :-Where th e goods are taken delivery of on  its entry into a 
local area or brought into a local area by a person other than a dealer, the dealer 
who takes delivery of the goods from such person shall be deemed to have 
brought or caused to have brought  the goods into the local area. 
(3) No dealer who brings or causes to be brought any goods into a local 
area shall be liable to tax, if during the assessment year the aggregate value of 
such goods is less than one lakh rupees in the case of manufacturers and one lakh 
fifty thousand rupees in case of other dealers or such larger amount as the State 
Government may by notification, specify in that behalf either in respect of a ll 
dealers in any goods or in respect of a particular class of such dealers :  
 
1. Subs. by section 2 (i) of Uttarakhand Act No. 13 of 2001. 
2. Subs. by section 2 of Uttarakhand Act No. 06 of 2006. 
3. Subs. by section 3 ibid. 
4. Subs. by section 4 ibid. 
295 
 
[The Uttar Pradesh Tax on Entry of Goods Act, 2000]                                                            [Section 4-A] 
 
  Provided that provisions of this sub -section shall not apply in respect of 
value of the goods brought into a local area from outside [Uttarakhand]1 . 
 (4) Notwithstanding anything contained in sub -section (1) or sub­section 
(2), no tax shall be levied on and collected from a dealer who brings or causes to 
be brought into a local area any goods in respect of which tax has been paid in 
any other local area under the said sub-sections.  
(5) No benefit under sub -section (4) shall be given to a d ealer unless he  
furnishes, to the satisfaction  of the assessing authority, such declaration or 
certificate obtained from the selling dealer in such form and manner and within 
such period as may be prescribed. 
(6) Every notification made under this section shall, as soon as may be 
after it is made, be laid before each House of the State Legislature, while it is in 
session, for a total period of not less than fourteen days, extending in its one 
session or more than one successive sessions and shall unless som e later date is 
appointed take effect from the date of its publication in Gazette subject to such 
modifications or annulments as the two Houses of the Legislature may during the 
said period agree to make, so however, that any such modification or annulment  
shall be without prejudice to the validity of anything previously done thereunder 
except that any imposition, assessment, levy or collection of tax or penalty shall 
be subject to the said modification or annulment. 
 
[Realization of  
tax through  
manufacturer 
4-A (1)  Notwithstanding anything contained in any other provisions of this 
Act, any person, who intends to bring into a local area from any manufacturer 
within the State, such goods, specified in the Schedule as may be notified by the 
State Governmen t shall, at the time of taking delivery of the Goods from the 
manufacturer, pay to the manufacturer the tax payable on entry of such goods 
into the local area and the manufacturer shall receive the tax so paid. 
(2) The manufacturer receiving the tax under sub-section (1) shall submit 
to the assessing authority a return in respect of the goods supplied and he in such 
manner and within such time as may be prescribed. 
(3) Where any manufacturer refuses to receive or fails to deposit the tax 
under this section he shall be liable to pay the tax alongwith the interest and 
penalty, if any, payable thereon which shall be recoverable as arrears of land 
revenues. 
(4) Where the assessing authority is satisfied that any goods referred to in 
sub-section (1) is lost or de stroyed after its delivery by the manufacturer and 
before its entry into the local area it shall direct that the tax paid in respect of 
such goods shall be refunded to the person, who had paid the tax under sub -
section (1) : 
Provided that no claim for such  refund shall be entertained after the 
expiry of six months from the date of the loss or destruction of the goods. 
 
 
1. Subs. by section 2 (i) of Uttarakhand Act No. 13 of 2001. 
296 
 
[The Uttar Pradesh Tax on Entry of Goods Act, 2000]                                                              [Section 5-7] 
 
  (5) The provisions of section 5 shall not apply to a person making 
payment of the tax under sub -section (1) and such person shall not be assessed, 
or required to submit a return, under this Act.]1 
 
Registration of  
dealers 
5- (1) Every dealer who is not registered under [the Uttarakhand Value Added 
Tax Act, 2005 .]2 and is liable to pay tax under this Act shall get himself 
registered.  
(2) The provisions regarding registration, provisional registration of 
dealers and security in the interest of revenue in [the Uttarakhand Value Added 
Tax Act, 2005]2   shall mutatis mutandis apply to a dealer.  
 
Application of  
certain provisions  
of [the Uttar  
Pradesh Trade 
Tax Act]2 
6- Subject to the provisions of this Ac t and the rules made thereunder, the 
authorities empowered to assess, re -assess, collect and enforce payment of tax 
under [the Uttarakhand Value Added Tax Act, 2005] 2 shall assess, re -assess, 
collect and enforce payment of tax including penalty payable und er this Act as if 
it was a tax or penalty payable under the said Act, and for this purpose they may 
exercise all or any of the powers they have under the said Act and the rules made 
thereunder and the provisions of the said Act of 1948 including the provis ions 
relating to the returns, payment and recovery of tax, liability to tax of dissolved 
firm and transferee, composition of tax liability, realization of tax by dealers, 
appeal, revision, rectification, assessment of reconstituted or new firm and 
change o f partnership, recovery from third part y, check  post and barriers, 
accounts to be maintained, power to order productions of accounts and powers of 
entry and inspection, power to seize the good, offences and penalties, 
compositions of offences, liability on  issuing false certificate, refunds certain 
information to be confidential, making transfer to defraud revenue void, charging 
and giving interests, o bjection to jurisdiction, indemnity, bar to certain 
proceedings, offences by companies, determination of di sputed question, power 
to grant installments and facility for sick industrial units shall, mutatis mutandis, 
apply.  
 
Power to remove 
difficulties 
7- (1) If any difficulty arises in giving effect to the provisions o f this Act, or 
by reason of any thing contained in this Act to any other enactment for the time 
being in force, the State Government may, as occasion requires, by a notified 
order direct that this Act shall have effect subject to such adaptations, whether by 
way of modification, addition or omiss ion, as it may deem to be necessary and 
expedient.  
(2) No order under sub -section (1) shall be made aft er the expiration of the 
period of two years from the commencement of this Act.  
(3) The pro visions made by any order under sub -section (1 ), shall have 
effect as if enacted in this Act and  any such order may be made so as to be 
retrospective to any date not earlier than the date of commencement of this Act.  
 
 
1. Added by section 3 of Uttarakhand Act No. 13 of 2001. 
2. Subs. by section 4 of Uttarakhand Act No. 06 of 2006. 
297 
 
[The Uttar Pradesh Tax on Entry of Goods Act, 2000]                                                   [Section 8-Schedule] 
 
  (4) Every order made under sub-section (1) shall be laid, as soon as may be, 
before both the Houses of State Legisla ture and the provisions of sub -section (1) 
of section 23 -A of the Uttar Pradesh General Clauses Act, 1904 shall apply as 
they apply in respect of rules made by the State Government under any 
[Uttarakhand Act]1. 
 
Power to make  
rules 
8- The State Government may make rules for carrying out the purposes of this 
Act.  
 
Repeal and  
Savings 
9- (1) The Uttar Pradesh Tax on Entry on Goods Ordinance, 2000 in hereby 
repealed.  
(2) Notwithstanding such repeal, anything done or any action taken under 
the ordinance re ferred to in sub -section (1), o r under the Uttar Pradesh Tax on 
Entry of Goods Ordinanc e, 1999 shall be deemed to have  been done or taken 
under this Ordinance as if the provisions of this Ordinance were  in force at all 
material times. 
 
 
 
SCHEDULE 
[See section 4] 
 
1- Aluminum ore, metal and scrap and aluminum rolled products and 
extrusion products.  
2- Chemicals of all kinds.  
3- Coffee.  
4- Crude Oil as defined in section 14 of the Central Sales Tax Act, 1956.  
5- Machinery and spare parts of machinery valuing Rupees Ten lacs or more.  
6- Motor Vehicles of all kinds including its chassis but excluding tractors. 
7- Natural Gas.  
8- Nylon yarn, polyster yarn and polyster staple fibre.  
9- Refrigerator, air conditioner, oven, washing machine and television.  
10- Indian made foreign liquor. 
11- Sugar.  
12- Textiles of all kinds valuing more than rupees Fifty permetre.  
13- Tobacco in all its form and all products of tobacco. 
 
 
 
 
 
 
1. Subs. by section 4of Uttarakhand Act No. 13 of 2001. 

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