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2013 (7) TMI 269 - KERALA HIGH COURTTransit pass indicating the price shown in the invoice issued by the dealer - KVAT Act - Held that:- So long as, the 'floor rate' fixed under Section 47(16A) of the KVAT Act remains in force, the respondents cannot be directed to issue transit pass indicating the invoice value as sought for by the petitioner. Therefore, the respondents are directed to issue transit passes to the petitioner subject to the eligibility, only in accordance with law and in the light of the findings herein before.
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