Section 43(2)(b) in Meghalaya Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 43(2)] [Section 43] [Entire Act]

State of Meghalaya - Subsection

Section 43(2)(b) in Meghalaya Value Added Tax Act, 2003

(b)Any of the recitals or the conditions of the declaration, or certificate are 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 subsection shall file a return in the prescribed from 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 liable to be proceeded against under the provisions of this Act.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Meghalaya - Subsection

Section 43(2)(b) in Meghalaya Value Added Tax Act, 2003