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[Cites 0, Cited by 2] [Section 45] [Entire Act]

State of Gujarat - Subsection

Section 45(8) in Gujarat Sales Tax Act, 1969

(8)if any, dealer contravenes the provisions of section 57 the Commissioner may, direct him to pay by way of penalty a sum not exceeding ten percent of the amount of the bill or cash memorandum in respect of which such contravention has been made.