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[Cites 0, Cited by 0] [Section 47(2)] [Section 47] [Entire Act]

State of Tripura - Subsection

Section 47(2)(b) in Tripura Value Added Tax Act, 2004

(b)any of the recitals or the conditions of the declaration, or certificate is not complied with for any reason whatsoever, then without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the Schedule not withstanding that such dealer or person was not liable to pay tax under any other provisions of this Act and accordingly the dealer or the person who has become liable to pay tax under this sub-section shall file a return in the prescribed form to the prescribed authority within a prescribed time and shall include the sale price of such turnover in his return, and pay the tax in the prescribed manner. The tax due from any such dealer or person shall be assessed and recovered as if the person or dealer is a dealer liable to be proceeded against under the provisions of this Act.