TMI BlogInput tax rebate - rebate not allowed on the stock held by him on 01.04.2006 - Section 73(1) has used...Input tax rebate - rebate not allowed on the stock held by him on 01.04.2006 - Section 73(1) has used the word 'shall' with a further phrase “within such period” meaning thereby time limit has been fixed and Rule 80 of C.G. VAT Act 2006 also used the words in express language that “the registered dealer shall furnish a statement in Form-74 in respect of goods, specified in Schedule II within a stipulated time. Therefore, the legislature has used the word 'shall' and hence it cannot be interprete..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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