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[Cites 0, Cited by 0] [Section 18A(1)] [Section 18A] [Entire Act]

State of Kerala - Subsection

Section 18A(1)(IE) in Kerala General Sales Tax Rules, 1963

(IE)The procedure prescribed under the above sub-rules are applicable to a dealer by whom no tax is payable under the Act other than a dealer dealing in goods taxable at the point of last purchase in the State, provided that his total turnover does not exceed the limit prescribed under sub-section (4) of section 17;