section 108(2)
Assessment of dealer
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (2) in his returns for a year and makes an application for that purpose before the date on which the return for the first quarter of the subsequent year becomes due, the assessment of such dealer for that quarter or year, as the case may be shall be made in accordance with the provisions of sub-section (4) within a period of three months from the date of receipt of the application.
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