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[Cites 0, Cited by 0] [Section 13(4)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(4)(g) in Kerala Value Added Tax Rules, 2005

(g)where refund of input tax is available in respect of capital goods under rule 46 or rule 47 in respect of which input tax credit is also available under section 11, the amount for which refund or input tax credit, as, the case may be is to be allowed, shall be arrived at in the manner specified in clause (c) with suitable modification.