Section 47AB: Saving — Sales Tax Act, 1990

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[47AB. Saving.–The period of limitation provided in clause (c) of sub- section (1) of section 46 and sub-section (1) of section 47 shall continue to apply where any decision of the commissioner (Appeals) or the Appellate Tribunal is received prior to the date of commencement of the Tax Laws (Amendment) Act, 2024 (V of 2024).] RECOVERY OF ARREARS

Effective date: 1990-11-01

Related sections

Section 47A: Alternative dispute resolution Section 49: Sales of taxable activity or transfer of ownership Section 47: Reference to the High Court Section 49A: Liquidators Section 46: Appeals to Appellate Tribunal Section 50: Power to make rules

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