Section 79(3) in Meghalaya Value Added Tax Act, 2003
(3)without prejudice to the generally of the foregoing provisions, the Government may by rules provided that every registered dealer or, as the case may be, any class of registered dealer shall furnish, in addition to any other return provided for elsewhere an annual return in such form, by such date and to such authority as may be prescribed and different provisions may be made for different classes of registered dealers.
