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[Cites 0, Cited by 0] [Section 31(1)] [Section 31] [Entire Act]

State of Maharashtra - Subsection

Section 31(1)(a) in The Maharashtra Value Added Tax Act, 2002

(a)Subject to the provisions contained in clause (b), the Commissioner may, by a notification in the Official Gazette, subject to such conditions and restrictions as may be specified in the notification, require any dealer or person or class of dealers or persons (hereinafter in this section referred to as "the employer") to deduct the tax or such amount of tax as may be specified in the notification, payable on the purchases other than the purchases to which section 8 applies, effected by them in the period or periods specified in the said notification.