Amendment status not verified — confirm the current text below against the official source.
In the Kerala Finance Act, 2008 (21 of 2008), in section 6,-- (1) in sub-section (1),-- (a) the words, figures and bracket "sections 6 and 8 of the Kerala Value Added Tax Act, 2003 (30 of 2004) and" shall be omitted; (b) in the proviso, for the words "six per cent", the words "ten per cent" shall be substituted; (2) after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) There shall be levied and collected from the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited, a cess at the rate of one per cent on the tax payable by them under clause (b) of sub-section (1) of section 5 of the Kerala General Sales Tax Act, 1963 (15 of 1963) to be called a Medical Cess to fulfill the commitment of the Government to provide generic medicine free of cost to the patients of the Government Hospitals, who are not income tax payers. The cess so collected shall be in addition to the cess collected under sub-section (1)."; (3) for sub-section (3), the following sub-section shall be substituted, namely:-- "(3) The Government may after due appropriation made by the Legislature by law in this behalf utilise such sum of money of Social Security Cess and the Medical Cess for the purposes specified in sub-section (1) or in sub-section (2A), as the case may be."; (4) in sub-section (4),-- (i) the words, figures and brackets "section 30 of the Kerala Value Added Tax Act, 2003 (30 of 2004) and" shall be omitted; (ii) for the words, figure and bracket "sub-section (1)", the words, figures, letter and bracket "sub-sections (1) and (2A)" shall be substituted; (5) in sub-section (5), the words and figures "assessment, input tax credit, special rebate and recovery in the Kerala Value Added Tax Act, 2003 and" shall be omitted.