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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

State of Kerala - Subsection

Section 10(1)(b) in Kerala Value Added Tax Rules, 2005

(b)all amounts allowed to purchasers in respect of goods returned by them to the dealer within a period of ninety days from the date of delivery of the goods, where the goods are taxable on the amount for which they have been sold, provided that the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made or credit was allowed to the purchaser and the deduction is claimed during the year in which the sale was effected;