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[Cites 0, Cited by 0] [Section 12(7)] [Section 12] [Entire Act]

State of Gujarat - Subsection

Section 12(7)(a) in The Gujarat Value Added Tax Act, 2003

(a)has claimed tax credit for such stock for which he is not entitled for claiming tax credit as per the provisions of section 11 and sub sections (3) and (4) of section, 12, or