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[Cites 0, Cited by 0] [Section 26A] [Entire Act]

State of Tripura - Subsection

Section 26A(5) in Tripura Sales Tax Act, 1976

(5)Where a person to whom a notice under this section is sent, proves to the satisfaction of the Commissioner that the sum demand or any part thereof is not due to the dealer or that he does not hold any money for or on account of the dealer, than, nothing contained in this section shall be deemed to require such person any sum or part thereof as the case may be, to the Commissioner.