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[Cites 0, Cited by 0] [Section 21(4)] [Section 21] [Entire Act]

State of Chattisgarh - Subsection

Section 21(4)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)The Commissioner, after hearing the registered dealer or his agent and examining the evidence produced in compliance with the requirements of sub-clause (ii) or sub-clause (iii) of clause (a) and such further evidence as he may require, shall assess or re-assess him to tax.