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[Cites 0, Cited by 0] [Section 67(1)] [Section 67] [Entire Act]

State of Rajasthan - Subsection

Section 67(1)(b) in The Rajasthan Value Added Tax Act, 2003

(b)knowingly prepares or produces false accounts, sales and purchase invoices, VAT invoices, registers or documents; or knowingly furnishes false returns in relation to his business or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filed under this Act or the rules or notifications; or