Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 79(2)] [Section 79] [Entire Act] State of Kerala - Subsection Section 79(2)(iii) in Kerala Value Added Tax Rules, 2005 (iii)copy of the books of accounts or any other document or record on which the assessee relies upon to prove the genuineness of his claim.