Section 15C in The Kerala Value Added Tax Act, 2003
15C. Registration of industrial Units.
(1)Any person who intends to establish an industrial unit may get himself registered under this section.(2)Every application for registration of an Industrial Unit shall be supported by a certificate in the prescribed form issued by the Director of Industries and Commerce, the Kerala State Industrial Development Corporation or the Kerala Financial Corporation.(3)A provisional registration certificate shall be issued to the applicant within seven days from the date of application.(4)The form of application, form of provisional registration certificate, the fee for registration, the conditions and the authority empowered to issue such certificates shall be such as may be prescribed.(5)The provisional registration certificate issued under this section shall facilitate the holder for procurement of all materials for construction and establishment of the Industrial Unit, including raw materials for trial production in such quantity as may be specified in such certificate.(6)Every holder of a provisional registration certificate, shall before starting commercial production in the Industrial Unit, get himself registered under section 15.
