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[Cites 0, Cited by 0] [Section 3(5)] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(5)(a) in The Kerala Value Added Tax Act, 2003

(a)transfer any case or cases relating to any assessee or class of assesses pending before an assessing authority to another assessing authority having jurisdiction to deal with such case or cases; or