News Update

Jammu & Kashmir DDC elections - Over 52% turnout recorded in Phase-IModi visits Serum Institute in PuneModi congratulates Bharat Biotech for progress in Covaxin trialsEPFO extends deadline to submit life certificate by pensioners till Feb 28GST Compensation - Punjab also opts for Option-1; to get Rs 8359 CroreDGGI arrests Haryana-based illegal manufacturer of cigarettes for evading taxes worth Rs 129 CrorePM Modi reviews vaccine development at Zydus Cadila facilityPM talks about COVID vaccine development with UK PMMinistry proposes nomination facility at the time of vehicle registration900 compressed biogas plants to be set up in IndiaCalicut Airport Customs seizes gold worth Rs 77 lakh, concealed inside battery case of a Geepas Bluetooth speakerIndia plunges into technical recession with Q2 GDP at -7.5%Re-assessment proceedings are vitiated where assessee is not provided with reasons for initiating the same: ITATWhere assessee jointly owned another property on date of transfer of asset, claim for exemption u/s 54F cannot be rejected in respect of capital gains earned from transfer of solely owned property: ITATCus - If issue at hand pertains to interpretation of Notification, no suppression & wilful mis-statement of facts with intent to evade payment of duty can be attributed to assessee for invoking extended limitation: CESTATCX - Application seeking review of Tribunal's order, under guise of rectification of mistake, is not sustainable: CESTATIran’s top nuclear scientist killed near TehranCOVID-19: Hyderabad-based pharma company Hetero to manufacture 100 mn doses of Russia’s Sputnik V vaccineSupreme Court Larger Bench rules HC Advocates with 10 years experience + Members of Indian Legal Service qualify to be appointed as Judicial Members of TribunalsGovt imposes definitive anti-dumping duty on import of FKM for five yearsCBIC hikes tariff value of edible oils but reduces same for gold & silverCBDT issues local rotation order of 6 Addl / JCITsIndia’s GDP declines only by 7.5% in Q2; FICCI hails acceleration in recoveryFM reviews meeting on CAPEX of CPSEs to enhance expenditure in economyCBDT issues addl charge order for six Pr CCITCentre mops up revenue only 31.5% of BE 2020-21 upto October monthGovt seeks inputs for notifying rules for registering nominees of motor vehicle ownersGovt extends Anti-dumping duty on import of Front Axle Beam & Steering Knuckles till Jan 31, 2021GST - CBIC notifies SOP for verification of taxpayers granted deemed registrationCBDT diverts 98 posts of IRS to newly-created Foreign Asset Investigation Units
Untitled Document


No. 69/VII-V-I-2(Ka) 3/2005
Lucknow : Dated January 24, 2005.


In pursuance of the provisions of clause (3) of Article 348 of the Constitution the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh, Vyapar Kar

Adhyadesh, 2005 U.P. ordinance No. 3 of 2005 promulgated by the Governor :

(Here print the annexed )

By order

(D.V. Sharma)
Pramukh Sayhiv.




(Promulgated by the Governor in the Fifty-Fifth year of the Republic of India)



Further to amend the Uttar Pradesh Trade Tax Act, 1948

Whereas the State Legislature is not in session and the Governor is satisfied that circumstances exist which render if necessary for him to take immediate action;

Now, Therefore, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution the Governor is pleased to promulgate the following Ordinance.

Short Title
1. This Ordinance may be called the Uttar Pradesh Trade tax (Amendment) Ordinance, 2005
Amendment of section 3 of U.P. Act No. 15 of 1948.
2. In section 3 of the Uttar Pradesh Trade Tax Act, 1948, hereinafter referred to as the principal Act, in sub-section (1) for the word figures and letters "section 3-A or section 3-D" the words, futures and letters "section 3-A, 3-D, or 3-H" shall be substituted.
Insertion of a new Section 3-II.

3. After section 3-G of the principal Act, the following section shall be in period namely :

"Turnover 3-II. (1) There shall be levied a turnover tax at the tax. rate of one percent on the dealers of whose aggregate turnover as referred to in sub-section (2) of section 3 exceeds fifty lakh rupees, in addition to the tax payable under this Act. Such tax shall be levied and collected notwithstanding any rebate, concession or exemption provided under this act.

(2) In the case of composition of tax liability under section 7-D, the turnover tax leviable under sub-section (1) shall be calculated separately and be charged in addition to the amount payable as composition money.

(3) No tax under sub-section (1) shall be leviable on, -

(a) the news-papers and other goods or the dealers specified or notified under section 4;

(b) the declared goods mentioned under section 14 of the Central Sales Tax Act, 1956;

(c) the goods liable for the payment additional tax

(d) sales to or purchases by, manufacturers of such goods as specified in the recognition certificate issued under section 4-B;

(e) goods on the turnover of which tax is leviable under section 3-A or 3-D at the rate not exceeding two percent;

(f) goods exempted under section 4-C.

Explanation : For the purposes of this section the expression "turnover tax" means the turnover tax on the sale or the purchase of goods as the case may be."


Amendment of Section 4-A
4. In Section 4-A of the principal Act, in sub-section (1) for the words, ''Notwithstanding anything contained in this Act", the words, figure and letter "Notwithstanding anything contained in any other provisions except the provisions of section 3-H of this Act" shall be substituted.
Amendment or section 4-AA
5. In section 4-AA of the principal Act, for the words "Notwithstanding anything contained in this Act", the words, figure and letter "Notwithstanding anything contained in any other provisions except the provisions of section 3-H of this Act", shall be substituted.