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[Cites 0, Cited by 0] [Section 48(2)] [Section 48] [Entire Act]

State of West Bengal - Subsection

Section 48(2)(a) in West Bengal Value Added Tax Act, 2003

(a)the Commissioner upon verification as referred to in sub-section (5) of section 44A is not satisfied that the statement and documents submitted under section 30F by a casual dealer provide correct and complete information, or