Section 32(1)(a) in Assam General Sales Tax Act, 1993

[Cites 0, Cited by 0] [Section 32(1)] [Section 32] [Entire Act]

State of Assam - Subsection

Section 32(1)(a) in Assam General Sales Tax Act, 1993

(a)In a case where such refund relates to any excess paid before or at the time of furnishing the return under sub-section (3) of section 16 from the first day in month next following the month in which such return is actually furnished; and

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State of Assam - Subsection

Section 32(1)(a) in Assam General Sales Tax Act, 1993