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[Cites 0, Cited by 0] [Section 42(3)] [Section 42] [Entire Act]

State of Kerala - Subsection

Section 42(3)(iv) in The Kerala Value Added Tax Act, 2003

(iv)fails to declare any sale, purchase or interstate stock transfer as evidenced from the documents prescribed under section 46 available with the assessing authority in the sales and purchase lists filed along with the returns, the assessment of such dealer for the relevant year for the purpose of section 25 shall be treated as pending and the time limit mentioned thereunder shall not be applicable in such cases.]