GOVERNMENT
OF KERALA
Taxes
(B) Department
NOTIFICATION
G.O (P) NO.48/05/TD Dated, Thiruvananthapuram,
31.03 2005
S.R.O.
No. 320 /2005.- In exercise of the powers conferred
by sub-section (5) of section 8 of the Central Sales
Tax Act,1956 (Central Act 74 of 1956), the Government
of Kerala, having considered it necessary in public
interest so to do, hereby rescind all earlier notifications
issued under sub-section (5) of section 8 of the said
Act, and which are in force as on the day preceding
the date of coming into force of this notification.
The
rescindment of the said notifications shall not affect
its previous operation on the day preceding the date
of coming into force of this notification, and anything
done or any action taken in accordance with the said
notifications for the period up to the date of supersession
shall be deemed to have been validly done as if the
said notifications were in force.
This
notification shall come into force on the date of
coming into force of the Kerala Value Added Tax Act,
2003 (30 of 2004),
By
order of Governor,
P
MARA PANDIYAN.
Secretary
to Government.
Explanatory
Note
(This
does not form part of the notification, but is intended
to indicate its general purport)
The
notifications issued earlier under sub-section (5)
of section 8 of the Central Sales Tax Act,1956 (Central
Act 74 of 1956) have become irrelevant in the context
of implementation of the Kerala Value Added Tax Act,
2003 ( 30 of 2004). So Government have reviewed all
these notifications and have decided to rescind all
such notifications.
This
notification is intended to achieve the above object.
GOVERNMENT
OF KERALA
Taxes
(B) Department
NOTIFICATION
G.O (P) NO.49/05/TD Dated, Thiruvananthapuram,
31.03 2005
