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[Cites 0, Cited by 0] [Section 42(5)] [Section 42] [Entire Act]

State of Uttar Pradesh - Subsection

Section 42(5)(c) in Uttar Pradesh Value Added Tax Act, 2008

(c)The industrial unit failing to deposit the net tax admittedly payable within prescribed time and in prescribed manner or deposits it after due date, the amount of interest leviable and penalty imposed if any, shall be adjusted and only the balance amount shall be refunded.