Petrol and diesel tax rates revised under Schedule IV of the Uttar Pradesh Value Added Tax Act. The Uttar Pradesh Value Added Tax Act, 2008 is amended in Schedule IV by substituting the entries for petrol and diesel oil with revised tax provisions. For petrol, the point of tax is the manufacturer or importer and the rate is 19.36% or Rs. 14.85 per litre, whichever is greater. For diesel oil, as defined in the specified sales law and in cases other than those covered by the other listed entries, the point of tax is the manufacturer or importer and the rate is 17.08% or Rs. 10.41 per litre, whichever is greater.
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Provisions expressly mentioned in the judgment/order text.
Petrol and diesel tax rates revised under Schedule IV of the Uttar Pradesh Value Added Tax Act.
The Uttar Pradesh Value Added Tax Act, 2008 is amended in Schedule IV by substituting the entries for petrol and diesel oil with revised tax provisions. For petrol, the point of tax is the manufacturer or importer and the rate is 19.36% or Rs. 14.85 per litre, whichever is greater. For diesel oil, as defined in the specified sales law and in cases other than those covered by the other listed entries, the point of tax is the manufacturer or importer and the rate is 17.08% or Rs. 10.41 per litre, whichever is greater.
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