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[Cites 0, Cited by 0] [Section 21(7)] [Section 21] [Entire Act]

State of Tripura - Subsection

Section 21(7)(b) in Tripura Value Added Tax Rules, 2005

(b)Assessment case records referred to in clause (a) shall be reserved by the concerned Superintendent of Taxes till such periods as such case records may be required for final disposal of any appeal, review, revision or reference under the Act or for final disposal of any case pending before Tribunal, High Court or Supreme Court.