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State of Kerala - Section

Section 61 in The Kerala General Sales Tax Act, 1963

61. Repeal.

(1)The General Sales Tax Act, 1125 (Act XI of 1125) is hereby repealed;Provided that such repeal shall not effect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto anything done or any action taken including any appointment, notification, notice, order, rule, form, regulation, certificate, license or permit, in the exercise of any power conferred by or under the said Act, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act.
(2)Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceeding made or preferred to any officer or authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceeding under this Act if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred.The Schedule[(Section 5(1)]Goods in respect of which tax is leviable under Section 5
Sl.No. Sub-entry Description of goods Rate of tax (per cent)
1. Petroleum products:  
  (i) Aviation turbine fuel 34
  (ii) High Speed Diesel Oil 40
  (iii) Motor spirit including Light Diesel Oilbut excluding petrol, naphtha, aviation turbine fuel and highspeed diesel oil. 50
  (iv) Petrol other than naphtha 44
2. Foreign Liquor:  
  (i) Beer and wine 50
  (ii) Other than Beer and wine 105
3. Ganja and Opium 85