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[Cites 0, Cited by 0] [Section 26(2)] [Section 26] [Entire Act]

State of Chattisgarh - Subsection

Section 26(2)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)Where a registered dealer has been assessed to tax for any previous year or part thereof, the tax payable in advance shall be an amount which bears to the amount of tax assessed in respect of the latest previous year or part thereof the same proportion as the period for which the tax payable in advance bears to the period for which the latest assessment was made.