Section 13(3) in The Kerala Value Added Tax Act, 2003
(3)Nothing contained in sub-section (2) shall be construed as preventing the assessing authority from adjusting any amount due as refund under subsection (1) towards any tax or other amount due from the dealer, under this Act or under the provisions of the Kerala General Sales Tax Act, 1963 (15 of 1963) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or The Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994).
