Section 59(2) in The Kerala General Sales Tax Act, 1963
(2)Notwithstanding anything contained in this act, where goods, the sale at which is liable to tax at all points of sale, are included in the First Schedule, the first sale of such goods effected within the State after such inclusion shall be deemed to be the first sale in the State for the purposes of this Act although any sale of such goods has taken place within the State before such inclusion.
