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[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(2)(a) in The Kerala Value Added Tax Act, 2003

(a)used or consumed in the manufacture of goods, other than those falling under the Fourth Schedule, or used as containers or as packing materials for such goods and such manufactured goods are sold in the course of export; or