Section 28(6) in Manipur Value Added Tax Act, 2004
(6)Notwithstanding anything contained in this section, the government may provide by notification that, subject to such conditions as may be specified in the notification, the tax payable under this Act in respect of any sales or class of sales or either transaction shall be deducted at source and deposited by the person to whom the sale has been made in such manner as may be laid down in the notification.
