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The Kerala General Sales Tax Act, 1963
Chapter I : Preliminary

Body 2. Definitions (Omitted w.e.f. 01-04-2023)

In this Act, unless the context otherwise requires:

(xiii) "Inspecting Assistant Commissioner" means any person appointed to be an Inspecting Assistant Commissioner of Sales Tax under Section 3; (Omitted w.e.f. 01-04-2023)