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, after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) (1) There shall be levied and collected, a cess, from the dealers who are liable to pay tax,-- (i) under clause (a) of sub-section (1) of section 5 of the Kerala General Sales Tax Act, 1963 (15 of 1963), at the rate of two rupees per litre of High Speed Diesel Oil and Petrol falling under sub-entries (ii) and (iii) of serial number 1 of the schedule of the Kerala General Sales Tax Act, 1963 (15 of 1963); (ii) under clause (b) of sub-section (1) of section 5 of the Kerala General Sales Act, 1963 ( 15 of 1963), at the rate of,-- (a) twenty rupees per bottle of foreign liquor, in the case where the maximum retail price for one bottle of foreign liquor falling under serial number 2 of the schedule of the Kerala General Sales Tax Act, 1963 (15 of 1963) is of and above Rs. 500 but not exceeding Rs. 999; (b) forty rupees per bottle of foreign liquor, in the case where the maximum retail price for one bottle of foreign liquor falling under serial number 2 of the schedule of the Kerala General Sales Act, 1963 (15 of 1963) is of and above Rs. 1000; (2) The cess so collected shall be in addition to the cess, if any, collected under sub-section (1); (3) in sub-section (4) of section 6 of the Kerala Finance Act, 2008 (21 of 2008) after the words, brackets and figure "sub-section (1)", the words, brackets and figure "and sub-section (2A)" shall be inserted.".