Section 27(1)(b) in Assam General Sales Tax Act, 1993

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State of Assam - Subsection

Section 27(1)(b) in Assam General Sales Tax Act, 1993

(b)Every person responsible for paying sale price or consideration or any amount purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this Act to the State Government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the State Government, or a public company shall, at the time of credit to the account of or a public company shall, at the time of credit to the account of or payment to the payee of such amount in cash, by cheque, by adjustment or in any other manner whatsoever, deduct tax therefrom in the prescribed manner at the prescribed rate:

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State of Assam - Subsection

Section 27(1)(b) in Assam General Sales Tax Act, 1993