The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section 9. Output Tax
(1) Output tax in relation to a registered dealer means the tax payable under this Act in respect on any sale of goods by that dealer in the course of his business.
(2)Subject to the provisions of section II, a dealer shall be liable to pay the output tax under this Act which shall be levied on the taxable turnover at the rates and subject to such conditions as may be prescribed from time to time.
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