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[Cites 0, Cited by 0] [Section 13(4)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(4)(a) in Kerala Value Added Tax Rules, 2005

(a)The deduction or as the case may be, refund, shall be allowed in thirty-six equal monthly installments over a period of three years from the date specified in sub-section (2) of section 11;
(aa)in the case of industrial units including those which have undertaken expansion, diversification or modernization the deduction or refund, as the case may be, shall be allowed in twelve monthly instalments from the date specified in the proviso to sub section (2) of section 11.