Section 29(1)(d) in West Bengal Value Added Tax Act, 2003
(d)[ the dealer has issued tax invoice to another dealer without entering into a transaction of sale, whether in full or in part, or has issued tax invoice showing tax for an amount in excess of the amount involved in a transaction of sale but has not deposited the tax in full, or has issued tax invoice in contravention of the provisions of section 64; or] [Inserted clauses (d) , (e) and (f) w.e.f. 01.08.2006 by S. 12(14) (a) (iii) of WB Act XVIII of 2006.]