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[Cites 0, Cited by 0] [Section 31(2)] [Section 31] [Entire Act]

State of Bihar - Subsection

Section 31(2)(b) in The Bihar Value Added Tax Act, 2005

(b)The penalty imposed under clause (a) shall be in addition to the amount of tax, which is or may be assessed on the turnover of sale or purchase which escaped assessment.