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[Cites 0, Cited by 0] [Section 31(4)] [Section 31] [Entire Act]

State of Tripura - Subsection

Section 31(4)(d) in Tripura Value Added Tax Act, 2004

(d)has failed to maintain accounts in accordance with the provisions of this Act or has not regularly followed any method of accounting; the Commissioner shall assess to the best of his judgement the amount of tax due from such dealer.