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[Cites 0, Cited by 0] [Section 97] [Entire Act]

State of Kerala - Subsection

Section 97(2) in Kerala Value Added Tax Rules, 2005

(2)The Cost Accountant referred in section 42 and in clause © of section 86 shall be a Cost Accountant as defined in Cost and Works Accountants Act, 1959 (Central Act 23 of 1959).