KVAT Act and Rule 112C (1) provide concessional tax rates for dealers supplying goods to Lakshadweep Administration.

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....KVAT - sales effected by the petitioner are mainly to the Lakshadweep Administration - the provisions of the Act read with Rule 112C (1) of the KVAT Rules have to be seen as a complete code in respect of the grant of concessional rate of tax to dealers effecting supply of articles to the Lakshadweep - HC....