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[Cites 0, Cited by 0] [Section 18(2)] [Section 18] [Entire Act]

State of Kerala - Subsection

Section 18(2)(c) in The Kerala General Sales Tax Act, 1963

(c)fails to prove the claim of any exemption or reduction in rate of tax claimed by him in the return, the audit officer or other Officer authorized by the designated officer, may, after conducting such enquiry as he may deem necessary reject the return and complete the assessments to the best of his judgement.