The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963
Every bank, mcludmg any branch of a bank or any bankmg mstitutton m the State, shall submtt every month to the assessmg authonty of the area a return m the prescribed form of all bills relatmg to goods dtscounted, cleared or negotiated by or through tt durmg the precedmg month, m such manner as may be pres cribed.
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