Section 71(9) in Tamil Nadu Value Added Tax Act, 2006
(9)Any person who knowingly issues a false bill, voucher, declaration, certificate or other document with a view to support any dealer to claim [input tax credit,] [The words 'input tax credit' were substituted in sub-section (9) of Section 71 as per Gazette No 217 dated 14.10.2015] exemption or reduction in rate of tax on the sale or purchase of any goods under this Act, shall, on conviction, be liable to simple imprisonment which may extend to three months and in the event of a second or subsequent conviction to rigorous imprisonment for six months.
