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Section 10: Power of Government to grant exemptzon and 1educt·on liZ rate of lax

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

( l) The Government may, tf they constder 1t necessary m the public intetest, by n_otJficatwn 111 the Gazette, make an exemption, or reduction in rate, in respect of any tax payable under this Act-

(z) on the sale or purchase of any specified e-oods or class of goods, at all points or at a specified pomt or pomts in the series of sales or purchases by successiVe dealers, or (!!) by any spec1fied class of persons, in regard to the whole or any part of thetr turnover.

(2) Any exemption from tax, or reductiOn m the rate of tax, notified under sub-sect10n ( l) ,-

(a) may extend to the whole State or to any specified area or areas therein,

(b) may be subject to such restnctions and conditions as may he specified m the notification.

(3) The Government may, by notification in the Gazette, cancel or vary any notificatwn Issued under sub-section (1).

Where this provision sits

ActThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section10
Marginal notePower of Government to grant exemptzon and 1educt·on liZ rate of lax
JurisdictionState of Kerala
StatusIn force as published by the source

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