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[Cites 0, Cited by 0] [Section 97(4)] [Section 97] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 97(4)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)the tax deficiency arose because the person treated this Regulation as applying to the person in a particular way; and