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If goods are not accounted for, tax is determined by applying which provisions?

ASections 16 or 17
BSections 129 or 130
CSections 49 or 50
DSections 73 or 74
Answer & Solution
Correct answer: D. Sections 73 or 74
Sub-section (6) says the demand procedure of section 73 or 74 applies, with necessary changes, to such unaccounted goods or services.
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