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[Cites 0, Cited by 0] [Section 22(2)] [Section 22] [Entire Act]

State of Kerala - Subsection

Section 22(2)(a) in The Kerala General Sales Tax Act, 1963

(a)on the sale of any goods:
(i)in respect of which he is not liable to pay tax; or
(ii)at a rate exceeding the rate at which he is liable to pay tax; or