When a vehicle coming from any place outside the state and bound for any
other place outside the state, and carrying goods referred to in sub-section (1)
of section 50,passes through the state, the driver or other person in charge of
such vehicle shall carry such documents as may be prescribed failing which it
shall be presumed that the goods carried thereby are meant for sale within the
State by the owner or person in charge of the vehicle;
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Section 52
Provisions for Goods Passing Through the State
The Uttar Pradesh Value Added Tax Act , 2008