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[Cites 0, Cited by 0] [Section 21E(4)] [Section 21E] [Entire Act]

State of Kerala - Subsection

Section 21E(4)(iii) in Kerala General Sales Tax Rules, 1963

(iii)Where the irregularity relates to suppression of taxable turnover and a pattern of suppression is clearly made out, the best judgement assessment shall be in respect of all the return periods to which the pattern is applicable.