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[Cites 0, Cited by 0] [Section 86(4)] [Section 86] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 86(4)(d) in Arunachal Pradesh Goods Tax Act, 2005

(d)according to the terms of the ruling, the ruling purports to applies to the transaction or action undertaken by the person; no assessment may be raised by the Commissioner against that person which is inconsistent with the ruling and no penalty may be imposed on the person if the ruling is later held incorrect.