Amendment status not verified — confirm the current text below against the official source.
Where an amount of tax, interest, or penalty is payable by any person under this Regulation and such person pays in part, or the Commissioner recovers in part, an amount of such tax, interest, or penalty due under this Regulation, the amount of tax, interest, or penalty so paid or recovered shall be adjusted from interest, penalty and tax payable under this Regulation and thereafter from the interest, penalty and tax payable under the Cenhal Sales Tax Act, 1956 if such interest, penilty and tax payable relate to the sale of goods from the 740f 1956. Daman and Diu under that Act. Refunds.