Bare ActsThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)

Section 66

Cashewnut with or without shells do

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Cashewnut with or without shells do. do. do. do. do. do. do. do. (4) 5 5 5 5 5 4 2 2 2 2 1 1 I 5 5 5 5 5 5 5 5 4 Explanatzon.-Where a tax has been levied m respect of cashewnut without shell (cashewnut kernel), the tax, if any, levied and collected in respect of the cashewnut with shell from which sucl-t kernel is produced shall be refunded. 1 I y~ . I I 0 ) St. No. 81 SCHEDULE-(cont.) Desmptwn of the goods (I) (2) Pomt of lrrry Rate of lax (Per cent) (3) (4) G7. Coconut fibre, coir yarn and their products At the point of last 2 purchase in the State by a dealer who IS liable to tax under sec- tiOn 5

Section 66 – The Kerala General Sales Tax Act, 1963 (No.15 of 1963) | DailyLaw.ai