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[Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 8(2)(b) in Arunachal Pradesh Goods Tax Act, 2005

(b)the tax actually accounted for exceeds the tax payable in relation to the sale, the amount of that deficiency shall be subtracted from the tax payable by the dealer in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period.