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[Cites 0, Cited by 0] [Section 11(5)] [Section 11] [Entire Act]

State of Kerala - Subsection

Section 11(5)(a) in Kerala Value Added Tax Rules, 2005

(a)Where a dealer in cooked food who became eligible for payment of tax under section 8 by the amendment made by the Kerala Value Added Tax (amendment) Act, 2005 (39 of 2005) had collected tax on the sales prior to the date of submission of the application, the tax collected in excess of the compounded tax payable for the period shall be paid over to Government