Section 7(3)(c) in The Central Sales Tax (Orissa) Rules, 1957

[Cites 0, Cited by 0] [Section 7(3)] [Section 7] [Entire Act]

State of Odisha - Subsection

Section 7(3)(c) in The Central Sales Tax (Orissa) Rules, 1957

(c)Where, in case of a dealer registered under this Act and the Orissa Value Added Tax Act, 2004, the input tax credit under the Orissa Value Added Tax Act, 2004 in respect of a month or quarter, as the case may be, exceeds his tax liability under the said Act for that period, the excess in put tax credit shall be set off against the tax payable under this Act and these rules in the return for the same month or quarter, as the case may be.]

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State of Odisha - Subsection

Section 7(3)(c) in The Central Sales Tax (Orissa) Rules, 1957