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[Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 8(2)(a) in Arunachal Pradesh Goods Tax Act, 2005

(a)the tax payable in relation to that sale exceeds the tax actually accounted for by the dealer, the amount of that excess shall be deemed to arise in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period; or