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 1] [Section 2] [Entire Act] State of Kerala - Subsection Section 2(e) in The Kerala Value Added Tax Act, 2003 (e)a person who whether in the course of business or not:
