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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(2)(e) in The Central Sales Tax (Orissa) Rules, 1957

(e)Nothing contained in this rule shall prevent the assessing authority from making assessment under sub-rule (3) and any tax, interest or penalty paid against the provisional assessment under this rule shall be adjusted against tax, interest or penalty payable on such assessment.