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Power to make rules

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..... of this Act; (d) tax period referred to under sub-clause (zi) of sub-section (1) of section 2 of this Act; (e) time within which the return may be furnished; (f) the further period referred to under sub-section (6) of section 3 of this Act; (g) the conditions and method subject to which the amount to be included in the turnover of a dealer engaged in works contract may be determined under section 5 of this Act; (h) conditions subject to which the dealers specified under the Fifth Schedule may be exempt from payment of tax under section 6 of this Act; 1 [ (ha) the conditions subject to which a dealer can make adjustments to tax .....

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..... which and other matters incidental to the security required under section 25 of this Act; (s) the manner in which, the time by when, the information to be included and the form in which the returns under section 26 or section 27 of this Act are to be furnished; (t) the manner in which any tax, interest, penalty or any other amount due under this Act is to be paid; (u) the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41 of this Act; 2 [ (ua) the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certi .....

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..... section 68 of this Act; 6 [***] 3 [ (ze) the form and manner in which an objection under section 74 of this Act or an application for review under section 74B of this Act may be filed and the fee payable in respect thereof; (zf) the form and manner in which appeals may be filed under section 76 of this Act, the manner in which such appeals shall be verified and the fees payable in respect thereof; (zg) amount of fee under section 81 of this Act; (zh) qualifications to be possessed by a Value Added Tax practitioner under section 82 of this Act; (zi) manner in which an application may be made and the period within which the determination shall be made under sec .....

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..... thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall have effect only in such modified form or be of no affect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. ---------------------------------- Notes:- 1. Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.04.2005. 2. Inserted vide (Secon .....

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