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[Cites 0, Cited by 0] [Section 17(3)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(3)(ii) in Kerala General Sales Tax Rules, 1963

(ii)Where a casual trader conducts occasional transaction or transactions of a business nature in the jurisdiction, of an assessing authority and leaves such jurisdiction, he shall before leaving and immediately following the closure of the said transaction submit to the assessing authority concerned a return in Form 12 in the manner prescribed in sub-rule (2).