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[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(2)(b) in The Kerala Value Added Tax Act, 2003

(b)used or consumed in the manufacture of taxable goods or used as containers or as packing materials of such goods manufactured and such manufactured goods are sent outside the State either by way of sale in the course of inter- state trade or commerce or otherwise; or