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Section 4
The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfMeghalaya

Section 4. Tax payable by a dealer or a person

Subject to the provision of this Act and to any rules or notification there shall be paid by every dealer or, as the case may be every person who is liable to pay under this Act, the tax or taxes leviable in accordance with the provisions of this Act.