Section 25AA(6) in The Kerala Value Added Tax Act, 2003
(6)If any interstate purchases are detected with respect to a cooked food dealer paying tax under sub-clause (i) of clause (c) of section 8 in violation of item (d) of the said sub-clause, such purchases shall alone be assessed to tax by adding 20 percent gross profit, and the compounding for the years shall not be cancelled.
