Section 12C(3) in Kerala Value Added Tax Rules, 2005
(3)Every dealer who makes any sale of goods to any Military, Naval, Air Force or NCC Canteen or canteen stores department under the fifth proviso to sub-section (1) of section 6 shall obtain a declaration inform No. 45 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.
