Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 3] [Section 28(3)] [Section 28] [Entire Act] State of Kerala - Subsection Section 28(3)(a) in The Kerala General Sales Tax Act, 1963 (a)the place of business of the dealer; or