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[Cites 0, Cited by 0] [Section 6(2)] [Section 6] [Entire Act]

State of Kerala - Subsection

Section 6(2)(b) in The Kerala Value Added Tax Act, 2003

(b)every dealer who purchases taxable goods from any registered dealer other than a dealer liable to tax under this Act and despatches the goods to any place outside the state otherwise than by way of sale in the course of interstate trade or export shall pay tax on the purchase turnover of the goods at the rates specified under sub-section (1), provided that the maximum rate leviable under this clause shall not exceed four per cent: