Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 30(3)] [Section 30] [Entire Act] State of Kerala - Subsection Section 30(3)(a) in The Kerala Value Added Tax Act, 2003 (a)on the sale of any goods:(i)which is included in the First Schedule or,(ii)at a rate exceeding the rate at which he is liable to pay tax; or