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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,-

(xxviiB) "multi-level marketing entity" means a company registered under the Companies Act, 2013 (Central Act 18 of 2013) or any partnership firm registered under the Partnership Act, 1932 (Central Act IX of 1932) or under the Limited Liability Partnership Act, 2008 (Central Act 6 of 2009) engaged in multi-level marketing;