The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
kerala · 1963
- S. 1Salt
- S. 2Dejzmtwns
- S. 3—
- S. 4Appellatf T11bunal
- S. 5Levy of tax on sale 01 pw chase of goods
- S. 6Tax under this Act to be m addztion to tax under Central Act 74 of 1956 or any other law
- S. 7Payment cif tax at comfJounded rates
- S. 8Stage of :evy of taxes zn respect of zmported and export!d goods
- S. 9Exemptionfrom tax
- S. 1083 SCHEDULE-( cont
- S. 11—
- S. 12—
- S. 13Regzstratzon of dealers
- S. 14—
- S. 15Issue of permzts
- S. 16Assessment tJj ta
- S. 18Provzszonal assefSment
- S. 19Assessment of escaped tumover
- S. 20Assessment rif legal representatives
- S. 21Lzabzlzty of fzrms
- S. 22Collcctwn of La:>
- S. 23Payment and recovery of ta;
- S. 24—
- S. 25Further mode of recovery
- S. 26Recovery if ta>
- S. 27!11azntenance of true and correct accounts by dcalers
- S. 28PoweiS to order productton of accounts and powers of entry, znspectwll, etc
- S. 29Establzshmcnt of chccl
- S. 30Regulatwn of transport of notifzed goods
- S. 31Possesszon and submtsston of certam records by owners, etc
- S. 32Forwarding agency, etc
- S. 33Banks to submtt retums
- S. 34Appeals to the Appellate Asststant Commzsstoner
- S. 35Powers of rcvzswn of the Depu~" Commzssioner suo motu
- S. 36Powers rf revwon of Deputy Commzsszon£r on app!uation
- S. 37Powers of revzszon of the Board of Revenue suo motu
- S. 38Powers of reviszon of the Board of Revenue on applzcation
- S. 39Appdal to tne Appellate Tribunal
- S. 40Appeal to the Htgh Court
- S. 41Revmon by the Hlgh Court
- S. 42Appeals, petitions and applzcations to the Htgh Court to be heard by a Bench of not less than two Judges
- S. 43Power to rectify any error apparent on the (ace of the record
- S. 44—
- S. 45Refund or adjustment in certain cases
- S. 46Penalty for submztting untrue return, etc
- S. 47CompoSitiOn of offences
- S. 48Offences by companies
- S. 49Courts not to set astde or modify assessments except as provided tn thts Act
- S. 50Assessment, etc
- S. 51Bar of certain proceedings
- S. 52Ltmttatzon for certazn suzts and prosecutwns
- S. 53Power to summon wztnesses and cause productzon of documents
- S. 54Prohzbitzon of dzsclosure of particulars produced before sales-tax authorztus
- S. 55Persons entttled to appear before authorzty
- S. 56Sale or purchase deemed to have taken place mside the State zn certazn cases
- S. 57Power to make rules
- S. 58Power to amend Schedules
- S. 59Certam transactzons deemed to be first sale
- S. 60Power to remove difftculttes
- S. 61Repeal
- S. 62—
- S. 63—
- S. 64—
- S. 65—
- S. 66Cashewnut with or without shells do
- S. 68Aloe yarn and Its product~ do
- S. 69Prawns and lob~ters do
- S. 70Sugar cane do
- S. 71Rubber do
- S. 72Dried fish do