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State of Kerala - Section

Section 20A in Kerala General Sales Tax Rules, 1963

20A. Notice of Demand in case of price variation.

- After making the assessment under clause (b) or clause (c) or clause (d) of Section 19A, the assessing authority shall serve upon the dealer a notice in Form No.13 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.