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[Cites 0, Cited by 0] [Section 45(3)] [Section 45] [Entire Act]

State of Telangana - Subsection

Section 45(3)(b) in Telangana Value Added Tax Act, 2005

(b)
(i)that the tax, if any, payable in respect of the sale or purchase of the goods carried has not been paid; or
(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax not been properly accounted for in the documents referred to in clause (b) of sub-section (2); and