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[Cites 0, Cited by 8] [Section 5A(1)] [Section 5A] [Entire Act]

State of Kerala - Subsection

Section 5A(1)(c) in The Kerala General Sales Tax Act, 1963

(c)dispatches them to any place outside the state except as a direct result of sale or purchase in the course of inter-State trade or commerce; shall, whatever be the quantum of the turnover relating to such purchase for a year, pay tax on the taxable turnover relating to such purchase for the year at the rates mentioned in section 5.