State Act
36
Section 36. Recovery or refund of petty amounts to be ignored
THE UTTAR PRADESH VALUE ADDED TAX Act , 2008
In forceUttar Pradesh (State Act)
36. Recovery or refund of petty amounts to be ignored Notwithstanding anything contained in any other provisions of this Act, no tax, fee, interest or penalty under this Act shall be recovered and no refund shall be allowed if the amount involved for any assessment year is less than one hundred rupees.