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[Cites 0, Cited by 0] [Section 26(6)] [Section 26] [Entire Act]

State of Madhya Pradesh - Subsection

Section 26(6)(c) in The M.P. Vanijyik Kar Niyam, 1995

(c)A claim by an adatiya for a deduction from his turnover of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods belonging to a principal shall be supported by a declaration in Form 30 which he should obtain from the concerned principal in accordance with the provisions of clause (a) duly corroborated by the declaration in Form 31 in respect of such goods. A declaration in Form 30 alone would be admitted as a proof to show that the liability to pay tax in respect of such goods is that of the principal. The maximum amount of deduction in tax in respect of these goods would be the total amount indicated in the declaration in Form 31.