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[Cites 0, Cited by 0] [Section 42(3)] [Section 42] [Entire Act]

State of Kerala - Subsection

Section 42(3)(iii) in The Kerala Value Added Tax Act, 2003

(iii)fails to file the annexures, statements, certificates, declarations, including the statutory declarations to be filed under the Central Sales Tax Act, 1956 which are required to be filed along with the returns to prove the correctness of the concessional rate of tax, exemptions and exports claimed in the returns, or