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

2. Definitions

In this Act, unless the context otherwise requires,-

(xviii). "Document" includes written or printed records of any sort, title deeds and electronic records as defined in Clause (t) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000);