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[Cites 0, Cited by 0] [Section 23(2)] [Section 23] [Entire Act]

State of Kerala - Subsection

Section 23(2)(ii) in Kerala Value Added Tax Rules, 2005

(ii)Where a casual trader conducts occasional transaction or transactions of a business nature in the jurisdiction of an assessing authority and leaves such jurisdiction, he shall, before leaving and immediately following the closure of the said transaction, submit to the assessing authority concerned a return in Form No. 10 E in the manner prescribed in sub-rule (1).