Section 23BA(6) in The Kerala General Sales Tax Act, 1963
(6)If the amount settled under this provision has been the subject - matter of an appeal or revision, such appeal or revision may be continued and if the final orders of such appeal or revision results in the reduction of tax payable under this Act, the amount so reduced shall be refunded. But if, as the result of such appeal or revision, the tax payable under this Act is enhanced, the assessee shall pay such enhanced amount with interest thereon, in accordance with provisions of this Act.Note. - For the purpose of this section, Co-operative Society means an Apex Co-operative Society incorporated under the Kerala Co-operative Societies Act, 1969 (Act 21 of 1969) and having Government Control.
