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[Cites 0, Cited by 0] [Section 17(18)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(18)(v) in Kerala Value Added Tax Rules, 2005

(v)Where the dealer is found to have obstructed the officers conducting audit visit or inspection or search at his business place or residence in accordance with the provisions of the Act or these rules; or