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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

State of Kerala - Subsection

Section 12(1)(c) in Kerala Value Added Tax Rules, 2005

(c)in the case of goods, other than those taxable at the point of first or last purchase as applicable under section 5 and those taxable under section 5A of the Kerala General Sales Tax Act, 1963 and those in respect of which tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) is paid supported by bills issued by dealers registered under the Kerala General Sales Tax Act,1963 (15 of 1963);