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 4] [Section 46(2)] [Section 46] [Entire Act] State of Kerala - Subsection Section 46(2)(c) in The Kerala General Sales Tax Act, 1963 (c)fraudulently evades the payment of tax, fee or other amount due from him under this Act, or