Section 6(14)(b) in Uttaranchal Value Added Tax Act, 2005

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State of Uttarakhand - Subsection

Section 6(14)(b) in Uttaranchal Value Added Tax Act, 2005

(b)Where a seller has accounted for an incorrect amount of output tax as contemplated in clause (a), that seller shall make an adjustment in calculating the tax payable by that seller in the return for the tax period during which it has become apparent that the output tax is incorrect, and if-

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State of Uttarakhand - Subsection

Section 6(14)(b) in Uttaranchal Value Added Tax Act, 2005