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 130(1)] [Section 130] [Entire Act] State of Odisha - Subsection Section 130(1)(iv) in Odisha Goods and Services Tax Act, 2017 (iv)contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or