TAX
EXEMPTION NOTIFICATIONS |
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S.R.O.No.
406/71
S.R.O.No.471/73
S.R.O.No.
629/73
S.R.O.No.1371/79
S.R.O.No.
76/80
S.R.O.No.
899/89
S.R.O.No.
435/91
S.R.O.No.
791/91
S.R.O.No.
1413/93
S.R.O.No.
1616/93
S.R.O. No.1727/93.-In
exercise of the powers conferred by Section 10 of
the Kerala General Sales Tax Act, 1963 (Act 15 of
1963) and is supersession of the notifications mentioned
in Schedule I, the Government of Kerala, having considered
it necessary in the public interest so to do, hereby
make an exemption.-
1
in respect of the tax payable under the said Act;
(1) on the turnover of sale or purchase,
as the case may be, of goods mentioned in Schedule
II;
(2)
by dealers mentioned in column (2) of Schedule
III, on their turnover of sale or purchase, as the
case may be, of goods mentioned in column (3) against
them, subject to the conditions and restrictions,
if any, specified in column (4) thereof, against each;
(3) by Co-operative
Societies specified in column (2) of Schedule IV on
their turnover of sale or purchase, as the case may
be, of goods specified in column (3) subject to the
conditions, if any, specified in column (4) thereof,
against each;
(4) by manufactures
on their turnover of sale of goods mentioned in column
(2) of Schedule V manufactured by them within the
State, subject to the conditions, if any, specified
in column (3) thereof, against each;
(5) (i) by dealers on
their turnover of sale of goods mentioned in column
(2) of Schedule VI to industrial undertakings/manufactures
mentioned thereof and
(ii)
by industrial undertakings/manufactures on their turnover
of purchase of goods mentioned in column (2) of the
said Schedule subject to the conditions, if any, specified
in column (3) thereof, against each;
(6) on the turnover of sale
or purchase, as the case may be, of goods to or by
charitable institutions/charitable trusts mentioned
in column (2) of Schedule VII, subject to the conditions,
if any, specified in column (3) thereof, against each;
(7) by dealers with
regard to their turnover relating to transfer of right
to use goods under Clause (iii) of sub-section (1)
of Section 5 of the said Act, provided that tax has
been paid under the said Act on such goods at the
time of purchase within the State;
1[(7A)
by dealers on their turnover relating to transfer
of right to use cinematographic films under clause
(iii) of sub-section (1) of Section 5 of the said
Act.]
(8) by printing presses,
which are engaged in printing and supplying on contract
basis, with regard to their turnover relating to the
transfer of goods involved in the execution of works
contract, under clause (iv) of sub-section (1) of
Section 5 of the said Act; and
2[(9)
by dealers in gold and silver ornaments who have opted
for payment of tax under Section 7(1) of the Act with
regard to their turnover relating to the purchase
of old ornaments, under Section 5A of the Act].
3[Note.-
For the purchase of this notification the term “Manufacture”
shall mean the use of raw materials and production
of goods, commercially different from the raw materials
used, but shall not include mere packing of goods,
polishing, cleaning, grading, drying, blending or
mixing different varieties of the same goods, saving,
garbling, processing one form of goods into another
form of the same goods by mixing with chemicals or
gas, fumigation or any other process. Conversion of
rubber latex into centrifuged latex, raw rubber sheet,
ammoniated latex, Crepe rubber, crumb rubber or any
other item falling under serial No.110 of the First
Schedule to the Kerala General Sales Tax Act, 1963
or treating the raw rubber in any form with chemicals
to form a compound of rubber by whatever name called.]
In respect of the surcharge payable under Section
3 of the Kerala Surcharge on Taxes Act, 1957 (11 of
1957).
(1) on the tax payable under
Section 5 of the Kerala General Sales Tax Act, 1963
(Act 15 of 1963)
(a)
on the purchase turnover of copra crushed
by an oil miller within the State; and
(b)
on the sales turnover of coconut oil and coconut
oil cake produced out of such copra;
(2) on the turnover tax
payable under 4[sub-section
2C] of Section 5 of the said Act.
5[(3)On
the tax payable under the Kerala General Sales Tax
Act, 1963 (15 of 1963) by the Canteen Stores Department
and the Naval and Military Canteens under the Canteen
Stores Department in the State on the turnover of
sale of Indian Made Foreign Liquor and Beer.]
Ammendments-------------------------------------------------------------------------------------------
1.Sub-clause
(7A) inserted by S.R.O No.300/99, w.e.f.1-4-1999
2.Inserted
by S.R.O No 402/94,w.e.f,1-4-1994
3.Note
added by S.R.O No300/99,w.e.f 1-4-1999
4. Substituted
for “sub-section 2A” by S.R.O No.300/99, w.e.f. 1-4-1999.
5.
sub-clause (3) substituted by S.R.O No.262/98, w.e.f.
28-4-1994 surcharge if any already paid shall not
be refunded. Prior to the substitution sub-clause
(3) as inserted by S.R.O No.527/94, w.e.f 26-4-1994
read as under:
SCHEDULE
I
| SI.
No |
GO
|
Date
|
SRO
No. |
No.
of the Kerala Gazette Extraordinary part of
the Gazette published |
Date |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 1. |
GO
(Ms)278/63/Rev. |
30-3-1963 |
342/63 |
71 |
31-3-1963 |
| 2. |
GO
(Ms)412/63/Rev. |
30-4-1963 |
489/63 |
20 |
14-4-1963 |
| 3. |
GO
(Ms)563/Rev. |
24-4-1963 |
602/63 |
27 |
2-6-1963 |
| 4 |
GO
(Ms)681/Rev. |
2-8-1963 |
669/63 |
33 |
18-8-1963 |
| 5 |
GO
(Ms)873/Rev. |
14-11-1963 |
758/63 |
48 |
3-12-1963 |
| 6 |
GO
(Ms)907/Rev. |
5-12-1963 |
778/63 |
50 |
17-12-1963 |
| 7 |
GO
(Ms)953/Rev. |
30-12-1963 |
7/64 |
2 |
14-1-1964 |
| 8 |
GO
(Ms)267/Rev. |
17-4-1964 |
113/64 |
17 |
18-4-1964 |
| 9 |
GO
(Ms)292/Rev. |
28-4-1964 |
137/64 |
18 |
5-5-1964 |
| 10 |
GO
(Ms)361/Rev. |
25-5-1964 |
168/64 |
22 |
2-6-1964 |
| 11 |
GO
(Ms)616/Rev. |
19-9-1964 |
298/64 |
38 |
29-9-1964 |
| 12 |
GO
(Ms)718/Rev. |
30-10-1964 |
346/64 |
44 |
10-11-1964 |
| 13 |
GO
(Ms)116/Rev. |
24-2-1966 |
103/66 |
10 |
8-3-1966 |
| 14 |
GO
(Ms)128/Rev. |
1-3-1966 |
118/66 |
11 |
15-7-1966 |
| 15 |
GO
(Ms)186/RD |
23-3-1966 |
151/66 |
14 |
5-4-1966 |
| 16 |
GO
(Ms)422/RD |
1-8-1966 |
298/66 |
32 |
23-8-1966 |
| 17 |
GO
(Ms)944/RD |
10-8-1966 |
317/66 |
34 |
23-8-1966 |
| 18 |
GO
(Ms)675/RD |
9-12-1966 |
474/66 |
51 |
9-12-1966 |
| 19 |
GO
(Ms)699/RD |
20-12-1966 |
8/67 |
3 |
24-1-1967 |
| 20 |
GO
(Ms)121/RD |
20-3-1967 |
77/67 |
40 |
23-3-1967 |
| 21 |
GO
(Ms)197/RD |
12-5-1967 |
139/67 |
22 |
6-6-1967 |
| 22 |
GO
(Ms)313/RD |
22-7-1967 |
218/67 |
31 |
8-7-1967 |
| 23 |
GO
(Ms)575/RD |
22-11-1967 |
355/67 |
48 |
5-12-1967 |
| 24 |
GO
(Ms)163/68/RD |
8-3-1968 |
105/68 |
12 |
19-3-1968 |
| 25 |
GO
(Ms)438/68/RD |
11-9-1968 |
381/68 |
38 |
24-9-1968 |
| 26 |
GO
(Ms)505/68/RD |
11-10-1968 |
431/68 |
43 |
24-12-1968 |
| 27 |
GO
(Rt.)37/69/RD |
10-1-1969 |
40/68 |
4 |
28-1-1969 |
| 28 |
GO
(Ms)41/69/RD |
22-1-1969 |
78/69 |
8 |
25-2-1969 |
| 29 |
GO
(Rt.)175/69/RD |
10-2-1969 |
79/69 |
8 |
28-2-1969 |
| 30 |
GO
(Rt.)727/69/RD |
3-5-1969 |
199/69 |
20 |
20-5-1969 |
| 31 |
GO
(Ms)271/69/RD |
4-6-4969 |
246/69 |
24 |
24-6-1969 |
| 32 |
GO
(Ms)272/69/RD |
4-6-1969 |
247/69 |
25 |
24-6-1969 |
| 33 |
GO
(Rt.)1320/69/RD |
17-9-1969 |
419/69 |
38 |
30-9-1969 |
| 34 |
GO
(Rt.)103/70/RD |
21-1-1970 |
60/70 |
6 |
10-2-1970 |
| 35 |
GO
(Rt.)325/70/RD |
11-3-1970 |
123/70 |
12 |
24-3-1970 |
| 36 |
GO
(Ms)104/70/RD |
23-7-1970 |
306/70 |
31 |
4-8-1970 |
| 37 |
GO
(Ms)135/70/RD |
2-9-1970 |
348/70 |
38 |
22-9-1970 |
| 38 |
GO
(Ms)170/70/RD |
11-12-1970 |
446/70 |
52 |
29-12-1970 |
| 39 |
GO
(Ms)171/70/RD |
11-12-1970 |
451/70 |
52 |
29-12-1970 |
| 40 |
GO
(Ms)2/71/TD |
22-4-1971 |
176/71 |
22 |
8-6-1971 |
| 41 |
GO
(Ms)19/71/TD |
26-5-1971 |
185/71 |
23 |
15-6-1971 |
| 42 |
GO
(Ms)9/71/TD |
10-5-1971 |
206/71 |
25 |
29-6-1971 |
| 43 |
GO
(Ms)49/71/TD |
6-8-1971 |
298/71 |
32 |
17-8-1971 |
| 44 |
GO
(Ms)17/71/TD |
3-8-1971 |
312/71 |
33 |
24-8-1971 |
| 45 |
GO
(Ms)68/71/TD |
20-10-1971 |
415/71 |
42 |
2-11-1971 |
| 46 |
GO
(Ms)84/71/TD |
23-12-1971 |
3/72 |
1 |
4-1-1972 |
| 47 |
GO
(Ms)3/72/TD |
8-1-1972 |
26/72 |
3 |
18-1-1972 |
| 48 |
GO
(Ms)22/72/TD |
24-3-1972 |
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