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[Cites 0, Cited by 0] [Section 38(1)] [Section 38] [Entire Act]

State of Telangana - Subsection

Section 38(1)(a) in Telangana Value Added Tax Act, 2005

(a)A VAT dealer effecting sales falling under subsection (1) or (3) of section 5 [***] [Deleted by Act No.28 of 2008.] of Central Sales Tax Act, 1956 in any tax period shall be eligible for refund of tax, if the input tax credit exceeds the amount of tax payable, subject to the condition that the exports have been made outside the territory of India. The excess of tax shall be refunded within a period of ninety days on a claim made on a VAT return prescribed to the authority prescribed subject to the provisions of the Act and the rules made thereunder;