Section 12(2)(d) in The Central Sales Tax (Orissa) Rules, 1957

[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(2)(d) in The Central Sales Tax (Orissa) Rules, 1957

(d)If the dealer furnishes return along with evidence showing full payment of tax due and interest or penalty or both payable if any, under Sections 8 and 8A on or before the date specified under clause (c), the provisional assessment made under clause (a) shall stand revoked on the date on which such return is filed by the dealer.

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State of Odisha - Subsection

Section 12(2)(d) in The Central Sales Tax (Orissa) Rules, 1957