section 28
Amendment of section 85
The Mizoram Value Added Tax (Amendment) Act, 2017Tax201729 sections
Statutory text
In section 85 of the Principal Act:– (1) clause (b) of sub-section (1) shall be omitted. (2) in sub-section (2), the words “and payment may, notwithstanding anything contained in sub-section (1), be made to such dealer for execution by him of a works contract referred to in section 7 on production by him of such certificate of the Commissioner” shall be omitted.
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