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[Cites 0, Cited by 8] [Section 67(3)] [Section 67] [Entire Act]

State of Tamilnadu - Subsection

Section 67(3)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)
(i)that the tax, if any, payable under this Act 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 under this Act, not been properly accounted for in the documents referred to in sub-section (5),