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[Cites 0, Cited by 0] [Section 17(3)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(3)(i) in Kerala General Sales Tax Rules, 1963

(i)Where a casual trader stops his occasional transactions during the course of a month he shall submit to the assessing authority concerned a return in Form 12 showing the total turnover and taxable turnover upto the stoppage of such transaction within the jurisdiction of the said authority within twenty four hours of the completion of the last transaction. Along with the return he shall produce proof before the said authority of having paid the tax due, in the manner specified in sub-rule (2).