Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 97(3)] [Section 97] [Entire Act] State of Kerala - Subsection Section 97(3)(e) in Kerala Value Added Tax Rules, 2005 (e)who has passed the Post Graduate Diploma in Taxation awarded by the Centre for Taxation Studies constituted by the Government of Kerala vide G.O. (MS) - 46/91/TD. Dated 19-3-1991.