[ Notn.G.O.(P) No.100/94/TD Dt. 18.8.1994, K.G.Ex.No.39/877 dr. 18.8.1994.]

S.R.O. No.1211/94.- In exercise of the powers conferred by section 6 of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (15 of 1994) Government of Kerala hereby appoint the Appellate Assistant Commissioners of the Agricultural Income Tax and Sales Tax Department appointed under sub-section (2) of section 3 of the Kerala General Sales Tax Act, 1963 (15 of 1963) to exercise the powers of the appellate authorities for the purposes of the said Act within their respective jurisdiction.

[Notn.G.O.(P) No.101/94/TD Dt. 18.8.1994 K.G.Ex.No.39/877 dr. 18.8.1994]

S.R.O. NO.1212/94.- In exercise of the powers conferred by sub-section (2) of section 13 of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (1'5 of 1994) Government of Kerala hereby empower the Deputy Commissioners of the Agricultural Income Tax and Sales tax Department of each District appointed under sub-section (2) of section 3 of the Kerala General Sales Tax Act, 1963 (150f 1963) to exercise the powers under sub-section (2) of section 13 of the said Act within the respective jurisdiction assigned to them under the Kerala General Sales Tax Act, 1963.

[ Notn. G.O.(P) No. 102/94/I'D dr. 18.8.1994 K. G. Ex. No. 39/877 dr. 18.8.1994.]

Rate of Entry Tax

S.R.O. No.1213/94.-In exercise of the powers conferred by section 3 of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (15 of 1994) Government of Kerala hereby notify that tax at the rate of six per cent shall be levied and collected on entry of Motor Vehicles into any local areas in the State of Kerala on the purchase value of such vehicles.

[ Notn G.O. (P) No.103/94/TD dr. 18.8.1994 K.G.Ex.No.39/877 dr. 18.8.1994

(Superseded by S.R.O. No.423/95) ]

S.R.O.No.1617/94.- In exercise of the powers conferred by section 12 of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (15 of 1994) the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of the tax payable under section 3 of the said Act by dealers in motor vehicles who are registered under the Kerala General Sales Tax Act, 1963 (15 of 1963) on motor vehicles in respect of which they pay sales tax 1[under the Kerala General Sales tax Act, 1963].

[ Notn G.O. (P) No. 155/94/TDdt. 25.11.1994K.G. Ex. No.1239dt. 25.11.1994.

(Superseded by S.R.O. No.590/96). ]

S.R.O. No.423/95.- In exercise of the powers conferred by section 3 of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (15 of 1994), and in supersession of notification IV issued in G.O. (P) No. 103/94/TD dated 18th August, 1994 and published as S.R.O. No.1213/94 in Kerala Gazette Extraordinary No.877 dated 18th August, 1994, the Government of Kerala hereby notify that tax at the rate of twelve percent shall be levied and collected on entry of Motor Vehicles into any local area in the State of Kerala on the purchase value of such vehicles.

This notification came into force on the 1st day of April, 1995.

[ Norn.G.O(P) No.82/95/TD dr. 31.3.1995 K.G.Ex. No. 319 dr. 31.3.95

(Superseded by S.R.O.No.589/96) ]

S.R.O.No.224/96.-In exercise of the powers conferred by Sec.12 of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (15 of 1994) the Government of Kerala, having considered it necessary in the public interest so to do, hereby make the following amendment to Notification No.155/94/TD dated 25th November, 1994 and published as S.R.O.No.1617/94 in the Kerala Gazette Extraordinary No.1239 dated 25th November, 1994, namely:--

In the said notification for the words and figure "in accordance with section 5 of the Act", the words and figures "under the Kerala General Sales Tax Act, 1963" shall be substituted.

[ K.G.Ex.No.41/291 dr. 26-2-96. ]

S.R.O. No.589/96.- In exercise of the powers conferred by section 3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) and in supersession of notification issued in G.O. (P) No.82/95/TD dated 31st March, 1995 and published as S.R.O. No.423/95 in Kerala Gazette Extraordinary No.319 dated 31st March, 1995, the Government of Kerala hereby notify that tax at the rate mentioned against the items noted below shall be levied and collected on entry of the following goods into any local area in the State of Kerala on the purchase value of such goods.

AMENDMENT

1 Motor Vehicles 10
2 Cement 12.5
3 Refrigerator 12
4 Washing Machine 12
5 Marble slabs, Marble tiles 10
6 Cudappa Stones and slabs 10
7 Mosaic tiles and Mosaic chips 10
8 Glazed tiles, Ceramic tiles and all types of wall or floor tiles10
9 Iron and Steel 4
10 Granite Slab 8
11 Air Conditioner 12.5
12 Sodium Silicate 10
13 4Furnace Oil, Other heavy ends of crude oil distillation and Low Sulphur Heavy Stock 10
14 High Speed Diesel 15
15 Computers, Components and Parts 6
16 Photocopier/Xerox 6
17 FAX machine 6
18 Scanning Machine 6
19 Generator 10
20 Inverter 10
21 Other Machinery 10

[ Notn. G.O.(P) No. 129/96TD dt. 31.7.1996 K.G.Ex. No.41/944 dt. 31.7.1996. ]
S.R.O.No.590/96.- In exercise of the powers conferred by Sec.12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (I5 of 1994) and in super session of the Notification G.O. (P) No.l55/94/TD dated 25th November, 1994 published as S.R.O.1617/94, in Kerala Gazette Extraordinary No.1239 dated 25th November 1994, as subsequently amended, the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of the tax payable under Sec.3 of the said Act by dealers who are registered under the Kerala General Sales Tax Act, 1963 (15 of 1963) on the import of goods specified in the Schedule to the Act, in respect of which they pay sales-tax under Sec.5 of the Kerala General Sales Tax Act.

[Notn. G.O.P.No.130/96ffD dt.31-7-96 K.G.Ex.41/944 dt.31-7-96]

S.R.O.No 590/96

S.R.O.No 111/97.- In exercise of the powers conferred by section 12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (I5 of 1994), the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of the tax payable under section 3 of the Act, on Motor Vehicles, gifted to various departments of the Government of Kerala.

[Notn. G.O.(P) No.21/97TD dt. 19.2.1997 K. G. Ex. No.205 dt. 19.2.1997]

Amendment to S.R.O.589/96

S.R.O.No. 216/97.- In exercise of the powers conferred by Sec.3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1995 (IS of 1994), the Government of Kerala having considered it necessary in the public interest, so to do, hereby make the following amendment to Notification issued in G.O. (P) No. 129/96/TD dated 31st July, 1996 published as SRO.No.S89/96 in Kerala Gazette Extraordinary No.944 dated 31st July, 1996, namely:--

This notification shall come into force on the 1st day of April, 1997. [ No tn. G.O.(P) No.51/97/TD dt.31-3-97 K.G.Ex.42/387 dt.31-3-97. ]

Certain Exemptions

S.R.O.No.263/98.- In exercise of the powers conferred by Sec.12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994), the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of tax payable under Sec.3 of the said Act by the importers in respect of Cement or Iron and Steel imported by them for use as raw materials in the manufacture of other goods, subject to the condition that 5x x x x manufactured product thereof is liable to sales tax either under the Kerala General Sales Tax Act, 1963 (15 of 1993) or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956).

[ No tn. G.O.(P) No.44/98/TD dt.19-3-1998 in K.G.Ex.No.484 dt.23-3-98. ]

S.R.O.No.296/98.- Amendment Notification inserted in item No.13 to 21 in S.R.O.No.589/96 which incorporated in S.R.O.No.589/96.

In the said Notification, after item 12 and the entries against it, the following items and entries shall be

inserted, namely:--

1

This notification shall come into force on the 1st day of April, 1998.

[ Notn.G.O.(P)No. 59/98/TD dt.31-3-1998 In K.G.Ex.No.541 dt.31-3-98. ]

S.R.O.No.451/98.- In exercise of the powers conferred by Sec.12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994), the Government of Kerala, having considered it necessary in the public interest so to do, hereby exempt the importers of machinery falling under item 21 of the Schedule to the said Act from the tax payable by them under Section 3 thereof.

This notification shall be deemed to have came into force on the 10th day of May, 1998

S.R.O. No. 494/98.- In exercise of the powers conferred by section 12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) the Government of Kerala, having considered it necessary in the public interest so to do hereby make an exemption in respect of the tax payable under section 3 of the said Act, on the goods brought to Kerala by Defence service personnel.

S.R.O. No. 645/98.- In exercise of the powers conferred by section 12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994), the Government of Kerala, having consider it necessary in the public interest so to do, hereby exempt importers of Computers, components and spares, falling under item 15 of the Schedule to the said Act, from the tax payable under section 3 thereof. This notification shall come into force on the 1st day of August, 1998.

[ This notn. rescinded by S.R.O. No. 622/2000]

S.R.O. No. 702/98.- In exercise of the powers conferred by section 12 of the Kerala Tax of on Entry of Goods into Local Areas Act, 1994 (15 of 1994) the Government of Kera1a, having considered it necessary in the public interest so to do, hereby make the following amendment to notification G.O. (P) No. 44/98/TD dated 19th March, 1998 published as S.R.O. No. 263/98 in the Kerala Gazette Extraordinary No. 484 dated the 23rd March, 1998 namely :-

AMENDMENT

In the said notification, the words "the goods in respect of which exemption is claimed is purchased interstate by issuing 'C' Form and" shall be deleted.

Explanatory Note

( This does not form part of the Notification but is intended to indicate its general purport .)

It is found that if purchase against 'C' form is put as a condition for claiming exemption from payment of Entry Tax, many of the manufacturers of iron and steel will not be able to avail themselves of the concession. Hence Government have decided to do away with the above condition.

This notification is intended to achieve the above object.

S.R.O. NO. 208/99.- In exercise of the powers conferred by section 3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994), the Government of Kerala, having considered it necessary in the public so to do, hereby make the following amendment to notification issued in G.O. (P) No. 129/96/TD dated 31st July, 1996 and published as S.R.O. No. 589/96 in the Kerala Gazette Extraordinary No. 944 dated 31st July 1996, as subsequently amended, namely :-

AMENDMENT

In the said Notification, in the entry against item 13, for the words "Furnace Oil" the words "Furnace Oil, Other heavy ends of crude oil distillation and Low Sulphur Heavy Stock" shall be substituted.

This Notification came into force on the 1st day of April, 1998

Explanatory Note

(This does not form part of the Notification, but is intended to indicate the general purport.)

As per the Kerala Finance Act, 1998, entry tax has been imposed on Other heavy ends of crude oil distillation and Low Sulphur Heavy Stock along with furnace oil. Hence rate of entry tax thereof has to be notified.

This Notification is intended to achieve the above object.

[ No tn. G.O. (P) No. 47/99/TD; Dt., Tvm.,9-3-1999 K.G.Ex.No. 489 dr. 9-3-1999 ]