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

2. Definitions

In this Act, unless the context otherwise requires,-

(xxx). "Notified goods" means coffee, rubber, cardamom, pepper, arecanut, other than tender arecanut, cashewnut, iron and steel, cement, timber, plywood, glass, thread rubber and any other goods notified by Government from time to time;