Section 25(5)(b) in The Chhattisgarh Value Added Tax Act, 2005
(b)assessed or re-assessed under sub-sections (4) and (5) of Section 21 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty if any, directed to be paid under clause (c) of sub-section (4) of Section 19; or