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[Cites 0, Cited by 0] [Section 132(1)] [Section 132] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 132(1)(a) in The Jammu and Kashmir Goods and Services Tax Act, 2017

(a)supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax;