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[Cites 0, Cited by 0] [Section 21(3)] [Section 21] [Entire Act]

State of Kerala - Subsection

Section 21(3)(d) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994

(d)The Commissioner shall have power to order refund of entry tax paid, in cases where the goods are proved to be transported for the purpose of "replacement".]