Section 8(2)(b) in The Gujarat Value Added Tax Act, 2003

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State of Gujarat - Subsection

Section 8(2)(b) in The Gujarat Value Added Tax Act, 2003

(b)The amount of tax actually accounted for exceeds the amount of tax properly chargeable in relation to that sale, such seller shall reduce the amount of tax attributable to the said tax period in terms of section 7 by that excess amount of tax :

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State of Gujarat - Subsection

Section 8(2)(b) in The Gujarat Value Added Tax Act, 2003