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[Cites 0, Cited by 0] [Section 26(1)] [Section 26] [Entire Act]

State of Chattisgarh - Subsection

Section 26(1)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)the Commissioner shall, if the tax payable by such dealer in a year exceeds rupees ten thousand, require such dealer to pay such tax, in the manner laid down in the following sub-sections, in advance of an assessment which may be made under Section 21.