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Chapter 3 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) (Act No. 15) View all Acts

Incidence and Levy of Tax
3 (III)

Act Details View Act

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
15
06-03-1963
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Ministry of Law and Justice
Department of Law

Sections from Chapter 3 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) (Act No. 15)

5 - Levy of tax on sale or purchase of goods.
5A - Levy of purchase tax.
5B - Omitted
5BA - Omitted.
5C - Omitted
5D - Levy of Additional Sales Tax.
5E - Special provision for completion of assessment of tax on lotteries.
6 - Tax under this Act to be in addition to tax under Central Act 74 of 1956 or other law.
7 - Payment of tax at compounded rates.
8 - Stage of levy of taxes in respect of imported and exported goods.
9 - Omitted
10 - Power of Government to grant exemption and reduction in rate of tax.
11 - Liability to tax of persons not observing restrictions and conditions prescribed under Section 9 or notified under Section 10.
12 - Burden of proof.
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