Kerala Sales Tax (Levy and Validation) Act, 1965
No: 4 Dated: Sep, 27 1965
THE KERALA SALES TAX (LEVY AND VALIDATION) ACT, 1965
(Act, 4 of 1965)
An Act to provide for tlu levy of a tax on the purchase of copra mid cashewnut kernel and to validate the levy and collectwn of such tax.
In exercise of the powers conferred by section 3 of the Kerala State Legislature (Deligation of Powers) Act, 1965 (12 of I 965), the President is pleased to enact as follows :-
1. Short title, extent and commencement.-(1) This Act may be called the Kerala Sales Tax (Levy and Validation) Act, 1965.
(2) It extends to the whole of the State of Kerala.
(3) Sections 2 and 3 shall be deemed to have come into force on the 1st day of April, 1958, and the remaining provisions of this Act shall come into force at once.
2. lnterpretation.- In this Act,-
(a) any reference to the General Sales Tax Act shall be construed as a reference to the General Sales Tax Act, 1125 (Travancore-Cochin Act Xl of 1125), as if that Act had not been repealed by the Kcrala General Sales Tax Act, 1963 (Kerala Act XV of 1963) ;
(b) all expressions used but not defined in this Act and defined in the General Sales Tax Act shall have the meanings respectively assigned to them in that Act.
3. Liabilily of dealers for tax on the purchase of copra and cashewnut kernel.-(1) Every dealer shall be liable to pay for each year during the perio commencing on and from the 1st day of April, 1958, and ending with the 31st day of March, 1963, a tax on his turnover relating to the purchase of copra or cashewnut kernel for that year at the rate of four paise for every rupee in such turnover :
Provided that for the period commencing on and from the 1st day of October, 1958, and ending with the 31st day of March, 1963, such tax shall, with respect to the turnover relating to the purchase of copra, be two paise for every rupee in such turnover :
Provided further that no tax shall be levied under this section on copra or cashewnut kernel if a tax has already been levied on the purchase of coconut or cashewnut out of which such copra or cashewnut kernel is produced.
(2) Such tax shall be chargeable in respect of any year referred to in sub-section (I) at the point of last purchase in the State by a dealer who is not exempt from liability to pay such tax under sub-scction (3)
(3) No dealer whose total turnover relating to all goods in any year during the period referred to in sub-section (I) is less than ten thousand rupees shall be liable to pay such tax for that year.
(4) The provisions of the General Sales Tax Act and all notifications, orders and rules issued or made thereunder shall apply in relation to the assessment and collection (including refund) of the tax levied under this sectron as they applied in relation to the assessment and collection (including refund) of any tax levied under that Act.