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[Cites 0, Cited by 0] [Section 11(13)] [Section 11] [Entire Act]

State of Kerala - Subsection

Section 11(13)(ii) in The Kerala Value Added Tax Act, 2003

(ii)used in the manufacture of taxable goods or as packing materials for the packing of taxable goods and such manufactured or packed goods are held as opening stock on such date; or