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 97(3)] [Section 97] [Entire Act] State of Kerala - Subsection Section 97(3)(c) in Kerala Value Added Tax Rules, 2005 (c)who has enrolled as sales tax practitioner under sub-rule (2) of Rule 60 of the Kerala General Sales Tax Rules, 1963; or