Amendment status not verified — confirm the current text below against the official source.
In the Kerala General Sales Tax Act, 1963 (15 of 1963),-- (1) in section 7,-- (a) for the words, letters and brackets "clauses (a) or (b) of items (i) and (ii) respectively, whichever is higher", the words, letters and brackets "in item (i) or (ii), as the case may be" shall be substituted; (b) for item (i), the following item shall be substituted, namely:-- "(i) in respect of a bar attached hotel of and below two star, at one hundred and sixty per cent of the purchase value of such liquor."; (c) in item (ii), after the words "hotel of three stars", the words, letters and brackets "as per clause (a) or (b) below, whichever is higher" shall be inserted; (d) the proviso shall be omitted; (2) in section 23B,-- (a) in sub-section (3), for the words and figures "31st December, 2013", the words and figures "31st August, 2014", shall be substituted; (b) in sub-section (4) for the words and figures "31st December, 2013', the words and figures "31st December, 2014", shall be substituted; (3) in section 23BA,-- (a) the words "and Co-operative Societies" in the marginal heading and the words "or co-operative society", wherever they occur, shall be omitted; (aa) for the words, "public sector undertakings", the words "public sector undertakings excluding oil marketing companies", wherever they occur, shall be substituted; (b) in sub-section (2), for the words and figures "before 30th September, 2011", the words and figures "before 31st July, 2014" shall be substituted; (c) in sub-section (3), for the words and figures "before 30th September, 2011", the words and figures "31st December, 2014" shall be substituted; (d) the Note shall be omitted; (4) in the Schedule, in serial number "2. Foreign Liquor", for item (ii) and the entries against it, the following items and entries shall, respectively, be substituted, namely:-- "(ii) other than Beer and Wine, for which purchase value incurred is rupees 400 per case or more; 115 (iii) other Foreign Liquor, not covered under items (i) and (ii) above 105. Explanation:-- For the purpose of this Schedule,-- (i) "case" means, 48 bottles of 180 ml. each, or 24 bottles of 375 ml. each, or 18 bottles of 500 ml. each or 12 bottles of 750 ml. each, or 9 bottles of 1000 ml. each or 6 bottles of 1500 ml. each; (ii) "purchase value" means the value at which the Kerala State Beverages (Manufacturing and Marketing) corporation Limited purchases such liquor from the suppliers and in case any liquor is not purchased by the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited, such value as fixed by the commissioner of Excise, for the purpose of levy of duties as per the Abkari Act, 1077 (1 of 1077).".