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[Cites 0, Cited by 3] [Section 6(1A)] [Section 6] [Entire Act]

State of Kerala - Subsection

Section 6(1A)(b) in The Kerala Value Added Tax Act, 2003

(b)where the sale of any goods is exempted at the point of sale by any dealer, such dealer may, at his option, pay tax in respect of the sale of such goods and thereupon he shall, whatever be his total turnover, be liable to pay tax on the taxable turnover for the year.