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 27(5)] [Section 27] [Entire Act] State of Gujarat - Subsection Section 27(5)(e) in The Gujarat Value Added Tax Act, 2003 (e)holds or accepts or furnishes or causes to be furnished a declaration, which he knows or has reason to believe to be false;