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 3] [Entire Act] State of Kerala - Subsection Section 3(f) in Kerala General Sales Tax Rules, 1963 (f)"Manufacturer" means any person who manufactures, produces, prepares or makes goods for the purpose of trade;
