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[Cites 0, Cited by 0] [Section 70A(1)] [Section 70A] [Entire Act]

State of Gujarat - Subsection

Section 70A(1)(b) in The Gujarat Value Added Tax Act, 2003

(b)require any person, -
(i)who has custody of goods of a dealer for the purpose of delivery or transport, to furnish information in respect of such goods, or to permit inspection thereof,
(ii)who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, to produce such books of accounts, registers, or documents for inspection.