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[Cites 0, Cited by 2] [Section 5(1)] [Section 5] [Entire Act]

State of Kerala - Subsection

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

(b)in respect of Foreign liquor, at the point of sale by the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited and at the point of first sale in the State by a dealer liable to tax under this section except where the sale is to the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited.