Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 70(2)] [Section 70] [Entire Act] State of Karnataka - Subsection Section 70(2)(b) in The Karnataka Value Added Tax Act, 2003 (b)in the case of second or subsequent detection, five times the tax due in respect of such transaction or claim.