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[Cites 0, Cited by 0] [Section 23(6)] [Section 23] [Entire Act]

State of Kerala - Subsection

Section 23(6)(b) in The Kerala Value Added Tax Act, 2003

(b)where the correctness of the stock statement or the turnover is not proved, the assessment for the period, the stock statement or turnover in relation to which has not been proved, shall be liable to be completed to the best of judgement, in such manner as may be prescribed.