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[Cites 0, Cited by 0] [Section 47(1)] [Section 47] [Entire Act]

State of Kerala - Subsection

Section 47(1)(iii) in Kerala Value Added Tax Rules, 2005

(iii)Declarations in form No.21 J from the dealer who collected the tax in respect of which refund is claimed except where such refund is in respect of input tax in relation to goods held as opening stock on the date of commencement of the Act and goods purchased from unregistered dealers in the state. A single declaration shall be sufficient for all purchases made from a dealer during a month.