section 54
Offences relating to Tax invoices, credit notes, and debit notes
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
- (1) A VAT dealer who fails to issue a tax invoice under section 14 of the Act shall on conviction be punished with imprisonment for a term which may extend to three months or with fine or with both.
- (2) A VAT dealer who provides a tax invoice otherwise than as required under section 14 of the Act shall on conviction be punished,--
- (i) where the failure is deliberate with imprisonment for a term which may extend to one year or with fine or with both;
- (ii) in any other case, with imprisonment for a term which may extend to three months or with fine or with both.
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