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[Cites 0, Cited by 0] [Section 47(1)] [Section 47] [Entire Act]

State of Chattisgarh - Subsection

Section 47(1)(a) in Chhattisgarh Value Added Tax Rules, 2006

(a)When an order directing the refund of any amount has been made by an Assistant Commercial Tax Officer, or a Commercial Tax Officer, the Commercial Tax Officer and when such order is made by an Assistant Commissioner, the Assistant Commissioner shall grant such refund by cheque :