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[Cites 0, Cited by 6] [Section 85(2)] [Section 85] [Entire Act]

State of Gujarat - Subsection

Section 85(2)(j) in The Gujarat Value Added Tax Act, 2003

(j)issues to another registered dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue, shall, on conviction, be punished with imprisonment for a term which may extend to [six months or with fine not exceeding rupees twenty thousand or with both : [These words were was substituted for the words `one year and with fine of rupees twenty thousand' by Gujarat 6 of 2006 Section 40(2) (b).]