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[Cites 0, Cited by 0] [Section 25(5)] [Section 25] [Entire Act]

State of Uttarakhand - Subsection

Section 25(5)(a) in Uttaranchal Value Added Tax Act, 2005

(a)the annual return, referred to in sub-section (2) of Section 25 or in subsection (13) of Section 23, filed by the dealer, shall be deemed to be the assessment order and the facts disclosed and the figures mentioned in such return shall be deemed to be part of such assessment order; and