Section 47(4)(a) in Gujarat Sales Tax Act, 1969

[Cites 0, Cited by 0] [Section 47(4)] [Section 47] [Entire Act]

State of Gujarat - Subsection

Section 47(4)(a) in Gujarat Sales Tax Act, 1969

(a)The amount of tax-

(i)due where declarations or returns have been furnished without full payment therefor, or

(ii)assessed or re-assessed for any period under section 41 or section 44 less any sum already paid by the dealer in respect of such period, or assessed under section 19 or 50, and

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State of Gujarat - Subsection

Section 47(4)(a) in Gujarat Sales Tax Act, 1969