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 0] [Section 92(2)] [Section 92] [Entire Act] State of Kerala - Subsection Section 92(2)(d) in The Kerala Value Added Tax Act, 2003 (d)the assessment to tax under this Act of business owned by minors and other incapacitated persons or by persons residing outside the state;