Sales Tax Act, 1990

Chapter-X

MISCELLANEOUS

From: 2023-07-01 - To: 0000-00-00 (5) Where an e-intermediary, authorized by a registered person under sub-section (2) to act on his behalf, knowingly or wilfully submits a false or incorrect information or document or declaration with an intent to avoid payment of tax due or any part thereof or claiming a tax credit or a refund that is not due to the registered person, such…