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[Cites 0, Cited by 0] [Section 39(5)] [Section 39] [Entire Act]

State of Kerala - Subsection

Section 39(5)(iii) in Kerala Value Added Tax Rules, 2005

(iii)Where the irregularity relates to suppression of taxable turnover and a pattern of suppression is clearly made out, the best judgement assessment shall be in respect of all the return periods to which the pattern is applicable.