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 39] [Entire Act] State of Gujarat - Subsection Section 39(1) in Gujarat Value Added Tax Rules, 2006 (1)Where any person becomes entitled to refund under the Act, the Commissioner shall first adjust the amount of refund towards the liability of tax, penalty or interest from such person.
