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[Cites 0, Cited by 0] [Section 61(3)] [Section 61] [Entire Act]

State of Himachal Pradesh - Subsection

Section 61(3)(b) in The Himachal Pradesh Value Added Tax Act, 2005

(b)not confirm the self-assessment under sub-section (1) of section 21 and calculate the amount of tax due from the dealer; or