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 22(3)] [Section 22] [Entire Act] State of Kerala - Subsection Section 22(3)(xi) in Kerala Value Added Tax Rules, 2005 (xi)Copy of the balance sheet with trading/manufacturing and profit and loss account drawn up for the year where the dealer is not liable to file audit certificate as provided in section 42.