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[Cites 0, Cited by 0] [Section 99(3)] [Section 99] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 99(3)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(a)in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and