Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 46] [Entire Act] State of Kerala - Subsection Section 46(3) in Kerala Value Added Tax Rules, 2005 (3)The burden of proving that a dealer is entitled to the refund under this rule shall be on the dealer who claims the refund.
