Electronic return filing criteria clarified: tax deposited in a later assessment year will not determine e-return obligation. The notification narrows the assessment-year reference so that only Assessment Year 2003-2004 is relevant for deciding a dealer's electronic return filing obligation; tax deposited during the subsequent assessment year shall not constitute a criterion for requiring electronic return filing.
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Provisions expressly mentioned in the judgment/order text.
Electronic return filing criteria clarified: tax deposited in a later assessment year will not determine e-return obligation.
The notification narrows the assessment-year reference so that only Assessment Year 2003-2004 is relevant for deciding a dealer's electronic return filing obligation; tax deposited during the subsequent assessment year shall not constitute a criterion for requiring electronic return filing.
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