Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 27(5)] [Section 27] [Entire Act] State of Gujarat - Subsection Section 27(5)(d) in The Gujarat Value Added Tax Act, 2003 (d)having issued tax invoice or retail invoices, has failed to account for the said invoices in his books of account;