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 38] [Entire Act] State of Kerala - Subsection Section 38(2) in Kerala Value Added Tax Rules, 2005 (2)Where the dealer proves the correctness of the above claims with reference to the records produced, the assessing authority shall not proceed to complete best judgement assessment.
