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[Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act]

State of Meghalaya - Subsection

Section 2(4)(xlvii) in Meghalaya Value Added Tax Act, 2003

(xlvii)"Zero rating" means zero rate of tax is to be imposed on the commodities against which rebate should be given for input taxes paid.