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[Cites 0, Cited by 0] [Section 130(1)] [Section 130] [Entire Act]

State of Telangana - Subsection

Section 130(1)(v) in Telangana Goods and Services Tax Act, 2017

(v)uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.