{"act":{"id":"assam-goods-services-tax-act-2017","short_title":"The Assam Goods and Services Tax Act, 2017","long_title":null,"act_number":"28","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf","url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"77","heading":null,"text":"(1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of State tax payable. Initiation of recovery proceedings.","html":"<p>(1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of State tax payable. Initiation of recovery proceedings.</p>","words":104,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/77/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}