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

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State of Kerala - Subsection

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

(v)used as Capital goods; the input tax paid on such goods shall be refunded to the person making such sales in the course of export or in the course of inter- State trade or commerce or sending such goods to outside the State, as the case may be, in such manner and subject to such conditions as may be prescribed:

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State of Kerala - Subsection

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