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65-A Tax credit to a person registered under the Sales Tax Act, 1990

(1) Every manufacturer, registered under the Sales Tax Act, 1990, shall be entitled to a tax credit of two and a half per cent of tax payable for a tax year, if ninety per cent of his sales are to the person who is registered under the aforesaid Act during the said tax year. (2) For claiming of the credit, the person shall provide complete de...


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