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[Cites 0, Cited by 0] [Section 76(5)] [Section 76] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 76(5)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)the person aggrieved may be permitted to adduce evidence not presented to the Commissioner for good and sufficient reasons.