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 23BA(1)] [Section 23BA] [Entire Act] State of Kerala - Subsection Section 23BA(1)(c) in The Kerala General Sales Tax Act, 1963 (c)In the case of public sector undertakings or Co-operative Societies which are running at loss, reduction in seventy-five percent of the principal amount.