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[Cites 0, Cited by 0] [Section 71] [Entire Act]

State of Madhya Pradesh - Subsection

Section 71(4) in The M.P. Vanijyik Kar Adhiniyam, 1994

(4)Where any such rectification has the effect of reducing the amount of tax, the Commissioner shall in the prescribed manner refund any amount due to the dealer.