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[Cites 0, Cited by 0] [Section 54(2)] [Section 54] [Entire Act]

State of Tripura - Subsection

Section 54(2)(b) in Tripura Value Added Tax Rules, 2005

(b)defaulted in furnishing any return or returns together with receipted challan or challans showing payment of tax due from him according to such return or returns for furnishing of which the prescribed date has already expired, the Superintendent of Taxes shall reject the application.