Section 24(1A) in Kerala Value Added Tax Rules, 2005
(1A)Where a contractor is having dealings in goods other than works contract involving transfer of goods not in the form of goods but in some other form falling under clause (f) of subsection (1) of section 6 and is liable to pay tax on such goods under sub-section (1), he shall, notwithstanding anything contained in this rule, file return in form 10B for such goods in accordance with Rule 22 and the turnover in relation to works contract shall be included in such return on a quarterly basis in accordance with this rule.
