Amendment of section 20 of Mah. IX of 2005

In section 20 of the Value Added Tax Act,—

1. (1) in sub-section(4), in the proviso, for the words “the aforesaid clauses” the words, brackets and letters “clause(a) or, as the case may be, clause (b),” shall be substituted;
2. (2) in sub-section(6), for the words “two thousand” the words “one thousand” shall be substituted.