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[Cites 0, Cited by 0] [Section 22(6)] [Section 22] [Entire Act]

State of Tamilnadu - Subsection

Section 22(6)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)If the amount of tax on the basis of the cancelled assessment has already been collected and if the amount of tax arrived at as a result of the fresh assessment is different from it, any amount over paid by the dealer shall be refunded to him without interest, or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be.