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[Cites 0, Cited by 1] [Section 61(2)] [Section 61] [Entire Act]

State of Rajasthan - Subsection

Section 61(2)(a) in The Rajasthan Value Added Tax Act, 2003

(a)in case such credit is availed on the basis of false or forged VAT invoices, a penalty equal to four times of the amount of such wrong credit; and