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[Cites 0, Cited by 0] [Section 67(10)] [Section 67] [Entire Act]

State of Kerala - Subsection

Section 67(10)(i) in Kerala Value Added Tax Rules, 2005

(i)Where on re-sale, the property is sold at a higher price than at the first sale, the excess amount remaining available after adjusting the penalty and other expenses as provided in clause (f) shall be returned to the owner of goods as provided in sub-section (15) of section 47