Income tax liability on non genuine sale invoice

Dear Seniors,

i am working in a private limited company (Distributers / Retailers) and our company wants to genarate some non genuine sale invoices just for the sake of customer benefit.

I know, if we raise any sale invoice we have to pay sales tax accordingly and now, i would like to know any other liabilities for generating non genuine invioce and details are as the below.

01. Item wise Sale invoice generaiton without any purchase invoice

02. Actual purchased item is "A" and against the same item generate some "X " item sale invoice.

please advise me in this regard.