Section 47A(2) in Kerala Value Added Tax Rules, 2005
(2)Sub-rules (2) to (5) of rule 47, except clause (ii) of sub-rule (3) shall, mutatis mutandis, apply to the refund under this rule.Provided that the date of submission of application under the sub-rule (1) for the year 2005-06, shall be 28th February, 2007.
