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[Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act]

State of Meghalaya - Subsection

Section 2(4)(xxix) in Meghalaya Value Added Tax Act, 2003

(xxix)"Reverse Tax" means that portion of input tax of the goods for which credit has been availed but such goods are used subsequently for any purpose other than resale or manufacture of taxable goods or execution of work contract or used as containers or packing materials within the State.