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[Cites 0, Cited by 0] [Section 21(7)] [Section 21] [Entire Act]

State of Tripura - Subsection

Section 21(7)(a) in Tripura Value Added Tax Rules, 2005

(a)All the papers relevant to the making of any assessment including determination of interest, imposition of penalty and refund of tax, interest or penalty in respect of any particular dealer, owner or lessee of warehouse or owner of goods, as the case may be, shall be kept together and shall form assessment case records.