Amendment of section 45 of Mah. IX of 2005

In section 45 of the Value Added Tax Act,—

1. (1) in sub-section (2), the words “or purchased” shall be deleted;
2. (2) in sub-section (3),—
   • (a) the words “or purchases”, at both the places where they occur, shall be deleted ;
   • (b) in the proviso, the words “ or purchase ” shall be deleted.