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[Cites 0, Cited by 0] [Section 40(5)] [Section 40] [Entire Act]

State of Uttar Pradesh - Subsection

Section 40(5)(a) in Uttar Pradesh Value Added Tax Act, 2008

(a)has neither submitted returns of turnover and tax for all tax periods nor has submitted Annexures of Consolidated Details for the assessment year in which sales are made; and