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[Cites 0, Cited by 0] [Section 20(4)] [Section 20] [Entire Act]

NCT Delhi - Subsection

Section 20(4)(b) in Delhi Sales Tax Act, 1975

(b)If any dealer whose certificate of registration has been restored under clause (a) satisfies the Commissioner that tax has been paid by such dealer on sale of goods made to him during the period his certificate of registration was inoperative which, but for the cancellation of such certificate he would not have paid, then the amount of such tax shall be adjusted or refunded in such manner as may be prescribed.