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[Cites 0, Cited by 0] [Section 47(3)] [Section 47] [Entire Act]

State of Kerala - Subsection

Section 47(3)(ii) in Kerala Value Added Tax Rules, 2005

(ii)Where the dealer claiming refund under sub-rule (1) had claimed input tax credit in respect of any purchase in relation to which refund is claimed, which could not be set off till date, refund shall be allowed under clause (i) and the input tax credit carried over shall be reduced by the amount of the refund allowed.