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[Cites 0, Cited by 11] [Section 71(3)] [Section 71] [Entire Act]

State of Tamilnadu - Subsection

Section 71(3)(d) in Tamil Nadu Value Added Tax Act, 2006

(d)being a person obliged to keep and maintain true and correct account and record under sub-section (1) of section 64 fails to keep and maintain such account or record, or keeps any books of account at any place in contravention of sub-section (2) of section 64, or; moves the goods from one place to another in pursuance of a sale or purchase or otherwise in contravention of the provisions of sub-section (3)of section 64 without a bill of sale or delivery note or such other documents as may be prescribed, or;