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[Cites 0, Cited by 2] [Section 71(3)] [Section 71] [Entire Act]

State of Tamilnadu - Subsection

Section 71(3)(a) in Tamil Nadu Value Added Tax Act, 2006

(a)Wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder, or