Section 25C in The Kerala Value Added Tax Act, 2003
25C. Special provision regarding assessment of dealers paying presumptive tax.
- Notwithstanding anything contained in sub-section (4) of section 11 or sub-section (2) of section 12, if any assessment or other proceeding is initiated by the assessing authority denying the eligibility of a dealer to pay presumptive tax for violation of conditions enumerated in subsection (5) of section 6, such dealer shall be granted input tax credit or special rebate, as the case may be.
