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[Cites 0, Cited by 0] [Section 11(13)] [Section 11] [Entire Act]

State of Kerala - Subsection

Section 11(13)(i) in The Kerala Value Added Tax Act, 2003

(i)held as opening stock on such date and sold or used in the manufacture of taxable goods or used in the execution of works contract or used as containers or packing materials for the packing of taxable goods in the state for sale thereafter; or