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[Cites 0, Cited by 0] [Section 47(3)] [Section 47] [Entire Act]

State of Gujarat - Subsection

Section 47(3)(b) in Gujarat Value Added Tax Rules, 2006

(b)forwarded to the dealer or person from whom such goods have been seized under section 68 or 70A or owner of such goods if his address is available, or to the person who subsequently claims ownership of authority of possession, where his address is available in the seizure records.