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 74A] [Entire Act] State of Kerala - Subsection Section 74A(3) in The Kerala Value Added Tax Act, 2003 (3)Interest and penalty on the tax due on the suppressed turnover shall be waived in the case of such dealers.