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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Maharashtra - Subsection

Section 2(1)(e) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

(e)"Commissioner" means an officer appointed as the Commissioner of State Tax under clause (a) of section 3 of the Goods and Services Tax Act, and includes the Commissioner of Sales Tax appointed under sub-section (1) of section 10 of the Value Added Tax Act ;