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[Cites 0, Cited by 5] [Section 46(2)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(2)(d) in The Kerala General Sales Tax Act, 1963

(d)after purchasing any goods in respect of which he has made a declaration under the proviso to sub-section (3) of section 5 fails without reasonable excuse to make use of the goods for the declared purpose, or