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[Cites 0, Cited by 0] [Section 58(1)] [Section 58] [Entire Act]

State of Kerala - Subsection

Section 58(1)(viii) in Kerala Value Added Tax Rules, 2005

(viii)a dealer who is having only retail business and is paying tax under sub-section (5) of section 6 need maintain only the records mentioned in clause (i), (ii), (iii) and (iv) and a closing stock inventory for the year.