Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 31(4)] [Section 31] [Entire Act] State of Telangana - Subsection Section 31(4)(a) in Telangana Value Added Tax Act, 2005 (a)confirm, reduce, enhance or annul the assessment or the penalty, or both; or