Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 77(3)] [Section 77] [Entire Act] State of Gujarat - Subsection Section 77(3)(a) in Gujarat Sales Tax Act, 1969 (a)willfully refuses or without lawful excuse neglects to furnish such information or return as may by that section be required, or