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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Kerala - Subsection

Section 12(2)(ii) in Kerala Value Added Tax Rules, 2005

(ii)purchased from outside the State and those in respect of which tax under the Kerala General Sales Tax Act, 1963 (15 of 1963) has not been suffered. Where a particular purchase bill is lost the dealer shall obtain from the seller a duplicate bill showing the particulars included in the original bill, with a certificate of the seller to the effect that the duplicate bill is issued in the context of the loss of the original bill and furnish details there of in the statement furnished in Form 25A;