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[Cites 0, Cited by 0] [Section 26(2)] [Section 26] [Entire Act]

State of Chattisgarh - Subsection

Section 26(2)(c) in The Chhattisgarh Value Added Tax Act, 2005

(c)Where a registered dealer has not been assessed to tax under this Act for any previous year and no returns have been furnished by him for such year or where a registered dealer has no previous year, the tax payable in advance shall be such amount as the Commissioner may determine to the best of his judgment.