Filing of Annexure 2A and 2B with DVAT-16 is required and effective from the notification date. Filing of Annexure 2A and Annexure 2B with the DVAT-16 return is effective from the notification dated 07.05.2010, while other amendments to the DVAT Act concerning levy and deduction provisions are implemented from the notification dated 01.04.2010; the circular clarifies these distinct applicability dates and directs departmental communication and compliance.
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Provisions expressly mentioned in the judgment/order text.
Filing of Annexure 2A and 2B with DVAT-16 is required and effective from the notification date.
Filing of Annexure 2A and Annexure 2B with the DVAT-16 return is effective from the notification dated 07.05.2010, while other amendments to the DVAT Act concerning levy and deduction provisions are implemented from the notification dated 01.04.2010; the circular clarifies these distinct applicability dates and directs departmental communication and compliance.
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