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[Cites 0, Cited by 0] [Section 23(5)] [Section 23] [Entire Act]

State of Maharashtra - Subsection

Section 23(5)(c) in The Maharashtra Value Added Tax Act, 2002

(c)The assessment proceedings under this sub-section shall be without prejudice to the assessment proceedings in respect of the said period or periods under any other provisions of this Act by any authority who otherwise has the jurisdiction to assess such dealer or person in respect of other transactions of sale or purchase or any other claim which are not covered by clause (a) and clause (b).