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[Cites 0, Cited by 0] [Section 14A] [Entire Act]

State of Gujarat - Subsection

Section 14A(2) in The Gujarat Value Added Tax Act, 2003

(2)The provisions of sub-sections (3) and (4) of section 14 shall apply mutatis mutandis to a deader who is permitted under sub-section (1) to pay lump sum tax by way of composition.