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[Cites 0, Cited by 0] [Section 100(4)] [Section 100] [Entire Act]

State of Assam - Subsection

Section 100(4)(ii) in Assam General Sales Tax Act, 1993

(ii)Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from a person other than a registered dealer; and such goods or the goods in the manufacture of which they have been used are not sold in the State within such period as may be prescribed;