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[Cites 0, Cited by 0] [Section 44(5)] [Section 44] [Entire Act]

State of Assam - Subsection

Section 44(5)(c) in Assam General Sales Tax Act, 1993

(c)If the dealer or the person in-charge of goods as mentioned in clause support of proper accounting, the authority referred to in clause (a) shall release the goods on the condition that the dealer or such a person deposits a security equivalent to three times the amount of tax calculated on the value of the goods.