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[Cites 0, Cited by 0] [Section 11(1)] [Section 11] [Entire Act]

State of Kerala - Subsection

Section 11(1)(a) in Kerala Value Added Tax Rules, 2005

(a)in the case of a contractor, the option shall be filed within thirty days from the date on which the contract, in respect of which such option is filed, is concluded. One such option may cover one or more works contract;
(aa)in the case of a builder or whatever name called who engaged in the construction and sale of flats or villas shall file option `project wise' and such dealer shall not be entitled for payment of tax in a different stream for individual flats or villas covered under such projects.