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[Cites 0, Cited by 0] [Section 30(1)] [Section 30] [Entire Act]

State of Chattisgarh - Subsection

Section 30(1)(e) in Chhattisgarh Value Added Tax Rules, 2006

(e)the sale or purchase of goods by a dealer during any period has been under assessed or has escaped assessment, err has been assessed at a lower rate or any deduction has wrongly been made therefrom or input tax rebate has incorrectly been allowed; or