Information regarding tax holiday.
190. Where a registered dealer has been enjoying, or has been entitled to enjoy the benefit of tax holiday under section 39 of the previous Act on the day immediately preceding the appointed day, he shall, within thirty days from such day, inform the appropriate assessing authority about the available eligible period referred to in clause (b) of subsection (1) of section 118 and sub-rule (2) of rule 188, and the balance available amount referred to in sub-rule (3) of rule 188.
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