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[Cites 0, Cited by 0] [Section 47(1)] [Section 47] [Entire Act]

State of Kerala - Subsection

Section 47(1)(iv) in Kerala Value Added Tax Rules, 2005

(iv)Declarations in Form H prescribed under the Central Sales Tax (Registration and turnover) Rules, 1957 where the sale by the dealer claiming refund falls under sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)