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[Cites 0, Cited by 0] [Section 63(5)] [Section 63] [Entire Act]

State of Maharashtra - Subsection

Section 63(5)(b) in The Maharashtra Value Added Tax Act, 2002

(b)any purchase of goods is made and thereafter the goods are returned within the prescribed time, then the goods returned shall be accounted for in the return for the period in which appropriate entries are taken in the books of accounts.