Section 4A in The Kerala Value Added Tax Act, 2003
4A. Appellate Tribunals appointed under the Kerala General Sales Tax Act, 1963.
- Notwithstanding anything contained in this Act, the Appellate Tribunals appointed under the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) shall have the power to hear and dispose of appeals filed under this Act, in such manner as may be prescribed, as if they are appointed under this Act.
