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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

State of Kerala - Subsection

Section 10(1)(c) in Kerala Value Added Tax Rules, 2005

(c)all amounts received from the sellers in respect of goods returned to them by the dealer, where the goods are taxable under sub-section (2) of section 6, provided that the goods are returned within a period of ninety days from the date of delivery of the goods by the seller and the accounts show the date on which the goods were returned, the date on which the refund was made and the amount of such refund and the deduction is claimed during the year in which the sale was effected;