Subject to provisions of this Act, in respect of every taxable dealer, for each
assessment year, there shall be an assessment of tax payable by him and
amount of input tax credit admissible to him:
Provided that where the dealer has carried on business during a
part of the assessment year, such assessment shall be for such part of
the assessment year:
Provided further that in case of person who being a dealer other
than a registered dealer brings any taxable goods from outside the State, the assessing authority may make separate assessments for each
receipt of such goods by the dealer,
the assessing authority may make separate assessments for each such
authorisation for transit of goods or receipt of goods by the dealer, as the case
may be.
(The second Proviso substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt.
20-08-2010, U.P. Act No 19 of 2010)
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