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[Cites 0, Cited by 0] [Section 11(16)] [Section 11] [Entire Act]

State of Himachal Pradesh - Subsection

Section 11(16)(ii) in The Himachal Pradesh Value Added Tax Act, 2005

(ii)For the purpose of clause (b) "incorrect" means excessive claim due to wrong calculation without any intension to affect revenue interest adversely.]