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 99(1)] [Section 99] [Entire Act] Andaman and Nicobar Islands - Subsection Section 99(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (b)knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; or