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 23B,-- (a) in sub-section (3), for the words and figures "1st December, 2017", the words and figures "30th June, 2018" shall be substituted; (b) in sub-section (4), for the words and figures "31st December, 2017", the words and figures "31st December, 2018" shall be substituted; (2) in the schedule, for serial number 2 and the entries against it, the following serial number and entries shall, respectively, be substituted, namely:-- "2 Foreign Liquor (i) Bottled Wine, imported from outside the country and has suffered duty under the Customs Act, 1962 25 (ii) Bottled Foreign liquor other than wine, imported from outside the country and has suffered duty under the Customs Act, 1962 78 (iii) Beer not covered under sub-entry (ii) above 100 (iv) Wine not covered under sub-entry (i) above 70 (v) Foreign liquor not covered under sub-entries (i), (ii), (iii) and (iv) above (a) for which purchase value incurred is above Rupees 400 per case 210 (b) for which purchase value incurred is up to Rupees 400 per case 200 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 under the provisions of the Abkari Act, 1077 (1 of 1077).".