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[Cites 0, Cited by 0] [Section 8(8)] [Section 8] [Entire Act]

State of Kerala - Subsection

Section 8(8)(i) in THE KERALA FINANCE ACT, 2020

(i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”.