Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 60(5)] [Section 60] [Entire Act] State of Manipur - Subsection Section 60(5)(b) in Manipur Value Added Tax Act, 2004 (b)is trustee who carries on the business under a trust for the beneficiary, then,