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[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

State of Kerala - Subsection

Section 12(5)(a) in Kerala Value Added Tax Rules, 2005

(a)In the case of goods in respect of which tax had been paid by the dealer claiming input tax credit, at the point of first purchase or at the point of last purchase under the Kerala General Sales Tax Act, the input tax credit in respect of such goods under sub-section (13) of section11 be claimed by the dealer in the return for the month of April 2005.