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The Kerala General Sales Tax Rules, 1963
Chapter IV : Incidence and Levy of Tax, Assessment, Collection and Penalty

20A. Notice of Demand in case of price variation

After making the assessment under clause (b) or clause (c) or clause (d) of section 19A, the assessing authority shall serve upon the dealer a notice in Form No. 13 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.