Section 28 in Chhattisgarh Value Added Tax Rules, 2006
28. Selection of dealers for re-assessment under sub-section (2) of Section 21.
- The Commissioner shall direct every year, that such number of dealers in each circle, deemed to have been assessed under sub-section (2) of Section 21 as may be selected under a system that may be evolved by him, be assessed under sub-section (4) or sub-section (5) of Section 21, as the case may be.
