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Section 56: Sale or purchase deemed to have taken place mside the State zn certazn cases

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

( I) Notwithstandmg anything con tamed in th1s Act, any sale or purchase which took place on or before the 6th day of September, 1955, shall be deemed to have taken place inside the State if the goods have actually been delivered as a direct result of such sale or purchase for the purpose of consumption in the State, notwithstanding the fact that under the general law relating to sale of goods the property in the goods has by reason of such sale or purchase passed in another State, and be subject to tax under this Act accordingly.

(2) The provisions of this section shall not affect the liability to tax of any sale or purchase under any other provision of this Act.

Where this provision sits

ActThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section56
Marginal noteSale or purchase deemed to have taken place mside the State zn certazn cases
JurisdictionState of Kerala
StatusIn force as published by the source

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