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 30(3)] [Section 30] [Entire Act] State of Kerala - Subsection Section 30(3)(b) in The Kerala Value Added Tax Act, 2003 (b)in respect of the purchase of any goods, whether or not he is liable to pay tax on such purchase.