Section 18(1)(a) in Assam General Sales Tax Act, 1993

[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

State of Assam - Subsection

Section 18(1)(a) in Assam General Sales Tax Act, 1993

(a)In a case where the dealer has concealed, omitted or failed to disclose fully and truly the particulars of such turnover or furnished incorrect or incomplete particulars of his turnover or the rate of tax applicable to any part thereof or made incorrect claim for any exemption deduction or relief, within eight years from the date of the relevant year for which or, part of which the assessment or re-assessment is required to be made; and

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State of Assam - Subsection

Section 18(1)(a) in Assam General Sales Tax Act, 1993