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Section 3: Revival of Madras Act IX of 1939 and rules made thereunder for certain purposes

The General Sales Tax (Revival and Special Provisions) Act, 1971State Act of Kerala · Act 14 of 1971

The Madras General Sales-tax Act, 1939 (Madras Act IX of 1939) (hereinafter referred to as the Madras Act) and the rules made thereunder are hereby revived and shall be, and shall be deemed always to have been, in force to the extent and subject to the special pro-visions hereinafter contained, for the purposes necessary for, or ancillary to, the levy, assessment, reassessment and collection (including appeals, reviews and revisions) of tax on the sales of tea and rubber made during the period commencing on and from the 1st day of April, 1951 and ending with the 30th day of September, 1957.

Where this provision sits

ActThe General Sales Tax (Revival and Special Provisions) Act, 1971
Section3
Marginal noteRevival of Madras Act IX of 1939 and rules made thereunder for certain purposes
JurisdictionState of Kerala
StatusIn force as published by the source

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