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[Cites 0, Cited by 0] [Section 13(4)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(4)(a) in The Kerala Value Added Tax Act, 2003

(a)sale in the course of export means a sale falling under subsection (1) or sub- section (3) of section 5 of the Central Sales Tax Act 1956 (Central Act 74 of 1956).