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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER I: PRELIMNARY

Body 2. Definitions

In this Act, unless the context otherwise requires,-

(xxviiA) "multi-level marketing" means marketing and sale of goods of a multi-level marketing entity through direct sellers or through direct sellers and distributors, otherwise than through shops, to the customers or consumers, generally in their houses or at their workplace or through demonstration of such goods at a particular place or by mail order sale