section 101. Power to remove difficulties:
Power to remove difficulties
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, by order, not inconsistent with the provisions of this Act, remove the difficulty; provided that no such order shall be made after the expiry of two years from the appointed day.
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