section 16
Insertion of section 21A
The Mizoram Value Added Tax (Amendment) Act, 2017Tax201729 sections
Statutory text
After section 21, a new section 21A shall be inserted as follows, namely – “21A. All registered dealers not dealing with goods defined under clause (15) of section 2 of the Act shall be deemed to be deregistered from the date this Amendment Act is come in to force and their registration certificates shall stand cancelled thereafter.”
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