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[Cites 0, Cited by 0] [Section 96(1)] [Section 96] [Entire Act]

State of West Bengal - Subsection

Section 96(1)(b) in West Bengal Value Added Tax Act, 2003

(b)a dealer, required to furnish return under sub-section (1) of section 32 has furnished incorrect statement of his turnover of sales or purchases or of contractual transfer price or incorrect particulars of such sales or purchases or contractual transfer price in the return furnished by him under sub-section (2) of that section or otherwise, or