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[Cites 0, Cited by 0] [Section 62(5)] [Section 62] [Entire Act]

State of Himachal Pradesh - Subsection

Section 62(5)(b) in The Himachal Pradesh Value Added Tax Act, 2005

(b)to opt, in the prescribed manner, to avail of the facility of making deferred payment of tax for the unexpired period of incentive instead of availing the exemption specified in clause (a), or