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[Cites 0, Cited by 0] [Section 8(1)] [Section 8] [Entire Act]

State of Gujarat - Subsection

Section 8(1)(ii) in The Gujarat Value Added Tax Act, 2003

(ii)furnished a return in relation to the period in respect of which tax on that sale is attributable, and has accounted for an incorrect amount of tax on that sale in relation to the amount properly chargeable on that sale.