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[Cites 0, Cited by 0] [Section 62(3)] [Section 62] [Entire Act]

State of Chattisgarh - Subsection

Section 62(3)(ii) in The Chhattisgarh Value Added Tax Act, 2005

(ii)not less than three times but not exceeding five times of the amount of tax payable in respect of the goods involved in the transactions of a dealer which appears to have been evaded by such dealer, if the contravention pertains to the provisions of sub-section (2).