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Which act exposes goods to confiscation under section 130(1)?

ASupplying goods to evade tax
BPaying tax late with interest
CFiling a refund claim
DSurrendering registration
Answer & Solution
Correct answer: A. Supplying goods to evade tax
Supplying or receiving goods in contravention of the Act with intent to evade payment of tax makes them liable to confiscation.
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