Section 10(1)(Seal) in Kerala Value Added Tax Rules, 2005
(Seal)Provided further that for the year 2005-06, the above declaration shall be applicable only in respect of the sales for the period from the date on which the Kerala Value Added Tax (Amendment) Act, 2005 (39 of 2005) was notified or for any subsequent period, where the dealer furnishes statement showing the particulars of medicine in respect of which tax had not been paid on the maximum retail price.