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[Cites 0, Cited by 0] [Section 89(2)] [Section 89] [Entire Act]

Daman and Diu - Subsection

Section 89(2)(i) in Daman and Diu Value Added Tax Regulation, 2005

(i)in case where the amount of tax, which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds, fifty thousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months ; and