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[Cites 0, Cited by 1] [Section 6(1A)] [Section 6] [Entire Act]

State of Kerala - Subsection

Section 6(1A)(a) in The Kerala Value Added Tax Act, 2003

(a)where a dealer whose total turnover for a year is below the limit specified in sub-section (1) collects tax under section 30 on his sales, he shall, whatever be his total turnover for the year, be liable to pay tax under sub-section (1) on the taxable turnover for the year.