Amendment status not verified — confirm the current text below against the official source.
In the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994),-- (1) after section 11, the following section shall be inserted, namely:-- "11A. Refund of tax in the case of temporary use.-- Where tax has been paid by any importer on the entry of any goods into the State for temporary use, the tax so paid shall be refunded to him, with permission of the Commissioner of Commercial Taxes, if the goods so imported are sent back from the State within a period of one month subject to such conditions as may be prescribed."; (2) in the Schedule,-- (a) for serial number 9 and entries against it, the following serial number and entry shall be substituted, namely:-- "9. iron and steel falling under item (iv) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and taxable under the Kerala Value Added Tax Act, 2003 (30 of 2004)."; (b) After Serial No.69 and the entries against it, the following serial numbers and entries shall, respectively, be added, namely:-- "70. Copra and Coconut Oil 71. Plastic and PVC Pipes and fittings 72. Arecanut 73. Pepper 74. Aerated Drinks (a) Mineral Water (b) Packaged Drinking Water (c) Branded Soft drinks excluding soda 75. Granite Tiles 76. Dish Washer 77. Health Drinks Boost, Bournvita, Complan, Horlicks and similar other items. 78. Micro oven and other Ovens Cookers, Cooking plates, Boiling rings, grillers and roaster 79. Vacuum Cleaners".