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Start Free TrialThe Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act
State: Kerala
Year: 2000
THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 (Act 8 of 2000) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble:•WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963 (15 of 1963) for the purposes hereinafter appearing; BE it enacted in the Fifty-first 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, 2000. (2) It shall be deemed to have come into force on the 1st day of January, 2000. 2. Amendment of section 4.• In the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act) in clause, (c) of sub-section (3) of section 4, for the words "one lakh rupees" the words "one lakh fifty thousand rupees" shall be substituted. 3. Amendment of section 5.• In section 5 of the principal Act,• (1) in clause (iii) of sub-section (1), for the words "at the rate of six per cent at all points of such transfer on an aggregate turnover of rupees two lakh and above" the words "at the rate of eight per.....
List Judgments citing this sectionThe Kerala General Sales Tax (Amendment) Act, 1980 [1] Complete Act
State: Kerala
Year: 1980
THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1980 [1] THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1980 [1] (Act 19 of 1980) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble. "WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963, for the purposes hereinafter appearing; BE it enacted in the Thirty-first 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, 1980. (2) Clause (a) of section 3 and sections 4, 5, 7, 9, 10 and 12 shall be deemed to have come into force on the 1st day of April, 1980 and the remaining provisions of his Act shall come into force at once. 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), in clause (vii), the words "of a business nature" shall be omitted. 3. Amendment of section 5."In section 5 of the principal Act," (a) in sub-section (1), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted; (b) in sub-section (3), after.....
List Judgments citing this sectionThe 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.....
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