Section 79(2) in Kerala Value Added Tax Rules, 2005
(2)Along with the application under sub-section (1) of section 61, the applicant shall submit the following documents or records:(i)copy of the original order against which the appeal or revision had been filed,(ii)copy of the order(s) of the appellate or revisional authority if the settlement is preferred not at the stage of proceedings pending before the first appellate or revisional authority, and(iii)copy of the books of accounts or any other document or record on which the assessee relies upon to prove the genuineness of his claim.
