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[Cites 0, Cited by 0] [Section 2(33)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(33)(c) in Assam General Sales Tax Act, 1993

(c)In a case falling under sub clause (iv), if the goods are used by the lessee within the State during any period notwithstanding that the agreement for the lease has been made outside the State or that the goods have been delivered to the lessee outside the State;