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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

State of Kerala - Subsection

Section 12(1)(d) in Kerala Value Added Tax Rules, 2005

(d)in the case of goods taxable under the said Act either under section 5A or at the point of purchase, supported by sale bill issued by the seller or purchase bill or bought note, as the case may be, issued by the dealer claiming such input tax credit;
(dd)in the case of goods in respect of which tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) has been paid, supported by receipt issued by the appropriate authority for the payment of tax;