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[Cites 0, Cited by 0] [Section 13(5)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(5)(b) in Kerala Value Added Tax Rules, 2005

(b)The assessing authority shall inform the dealer that he is no longer eligible for the input tax credit for the capital goods with effect from the end of the month preceding the month in which such change of use has occurred.