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[Cites 0, Cited by 0] [Section 11(1)] [Section 11] [Entire Act]

State of Kerala - Subsection

Section 11(1)(c) in Kerala Value Added Tax Rules, 2005

(c)Where a dealer becomes eligible for payment of tax under any of the clauses of section 8 for the year 2005-2006 in the light of the Kerala Value Added Tax (Amendment) Act, 2005 (39 of 2005) option shall be filed within one month from the date on which the Kerala Value Added Tax (amendment) Rules, 2005 is published. A contractor covered by item (iii) of clause (a) of section 8 shall also file option within this time. Item (iii) of clause (a) of section 8 shall apply to cases where the contractor had made the option either by filing an application before the assessing authority or by making an express provision in the contract.