section 108(6)
Revisional Authority
The Nagaland Goods & Services Tax Act, 2017Tax2017188 sections
Statutory text
For the purposes of this section, the term,- (i) "record" shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority; (ii) "decision" shall include intimation given by any officer lower in rank than the Revisional Authority.
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