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[Cites 0, Cited by 0] [Section 17] [Entire Act]

State of Sikkim - Subsection

Section 17(2) in Sikkim Sales Tax Act, 1983

(2)Any statement made. return furnished, accounts, registers and documents produced or evidence given by such person or any other person authorized by him or by the dealer in this behalf, in the course of any proceedings under this Act, shall be binding on and enforceable against the dealer.