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[Cites 0, Cited by 0] [Section 49] [Entire Act]

State of Manipur - Subsection

Section 49(4) in Manipur Value Added Tax Act, 2004

(4)If, on assessment, the provisional refund granted under sub-section (2) is found to be in excess, then the excess shall be recovered as if it is tax due from the dealer under this Act.