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[Cites 0, Cited by 0] [Section 37(4)] [Section 37] [Entire Act]

State of Tripura - Subsection

Section 37(4)(a) in Tripura Value Added Tax Act, 2004

(a)The amount of tax -
(i)due where returns have been filed without full payment of tax due; or
(ii)assessed under section 29, section 30 and section 31 less the sum already paid in respect of such period together with interest, if any, required to be paid and the penalty, if any, imposed to be paid under sub-section (5) of section 31 or subsection (2) of section 32.