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[Cites 0, Cited by 0] [Section 5(26)] [Section 5] [Entire Act]

State of Kerala - Subsection

Section 5(26)(vi) in Kerala General Sales Tax Rules, 1963

(vi)If any dealer discontinues his business during the course of a year he shall pay in full the amount or amounts collected by him by way of tax or taxes to the Government in the manner aforesaid.