Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act] State of Chattisgarh - Subsection Section 21(1)(a) in The Chhattisgarh Value Added Tax Act, 2005 (a)the Commissioner, may, subject to such conditions and restrictions as may be prescribed, assess the tax due from any dealer for any part of a year;