Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23(6)] [Section 23] [Entire Act] State of Kerala - Subsection Section 23(6)(a) in The Kerala Value Added Tax Act, 2003 (a)where the input tax credit or refund claimed in relation to the period covered by the audit is not proved, the claim shall be liable to be disallowed; or