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[Cites 0, Cited by 0] [Section 46(4)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(4)(i) in Kerala Value Added Tax Rules, 2005

(i)On receipt of the application in Form No. 21B the assessing authority shall, if it is satisfied after such enquiry as it considers necessary, that input tax credit has not been availed of in respect of such goods and that the claim of refund is otherwise admissible, pass an order refunding the tax within three months from the date on which the dealer submitted all the relevant records rectifying the defects, if any, pointed out.