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[Cites 0, Cited by 1] [Section 20(3)] [Section 20] [Entire Act]

State of Andhra Pradesh - Subsection

Section 20(3)(b) in The Andhra Pradesh Value Added Tax Act, 2005

(b)If any mistake is detected as a result of such scrutiny made as specified in clause (a), the authority prescribed shall issue a notice of demand in the prescribed form for any short payment of tax or for recovery of any excess input tax credit claimed.