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34A. Issuance of attested copy of value added tax documents.- An Officer not below the rank of an Assistant Commissioner of value added tax, on the basis of application from any person, if satisfied with the matter that the applicant has not resorted to any fraud, or he has no intention to commit any fraud and the demanded value added tax related documents are concerned with the subject mentioned in the application, then the said Officer may, issue attested copies of such documents, on payment of fees determined from time to time by Boards Order.
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