Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 59(1)] [Section 59] [Entire Act]

State of Kerala - Subsection

Section 59(1)(ii) in The Kerala General Sales Tax Act, 1963

(ii)as are liable to tax only at the point of first sale under sub-section (1) or sub-section (2) of section 5 of this Act, effected within the State after the commencement of this Act shall be deemed to be the first sale for the purposes of this Act, although any sale of such goods has taken place within the State before such commencement.