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[Cites 0, Cited by 0] [Section 8B] [Entire Act]

State of Assam - Subsection

Section 8B(1) in The Assam Entry Tax Act, 2001

(1)Every importer who has paid the entry tax on any specified goods under this Act, shall, unless the contrary is proved by him, deemed to have passed on the full incidence of such tax to the buyer of such goods.