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 71(1)] [Section 71] [Entire Act] State of Rajasthan - Subsection Section 71(1)(c) in The Rajasthan Sales Tax Act, 1994 (c)fraudulently avoids or evades tax or deliberately conceals his tax liability in any manner; or