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

State of Kerala - Subsection

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

(a)Where there is a change in use of the capital goods, on or after the claim for input tax credit has been allowed, and the dealer is no longer eligible for such input tax credit, the dealer shall inform the assessing authority within ten days of such change in use.