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[Cites 0, Cited by 17] [Section 7(1)] [Section 7] [Entire Act]

State of Kerala - Subsection

Section 7(1)(a) in The Kerala General Sales Tax Act, 1963

(a)at one hundred and forty per cent of the purchase value of such liquor, in the case of those situated within the area of a municipal corporation or a municipal council or a cantonment, and at one hundred and thirty five per cent of the purchase value of such liquor, in the case of those situated in any other place; or