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The Kerala General Sales Tax (Amendment) Act, 1978 Complete Act

State: Kerala

Year: 1978

THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1978 THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1978 (ACT 21 OF 1978) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble." Whereas it is expedient further to amend to Kerala General Sales Tax Act, 1963, for the purposes hereinafter appearing; Be it enacted in the Twenty-ninth Year of the Republic of India as follows:" 1. Short title and commencement."(1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 1978. (2) It shall be deemed to have come into force on the 1st day of April, 1978. 2. Amendment of section 2."In section 2 of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act)," (1) in clause (viii)," (i) sub-clause (a) shall be omitted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:" "(e) a person who, whether in the course of business or not, sells" (i) goods produced by him by manufacture, agriculture, horticulture or otherwise; or (ii) trees which grow spontaneously and which are agreed to be severed before sale or under the contract of sale."; (2) after clause.....