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[Cites 0, Cited by 0] [Section 61] [Entire Act]

State of Kerala - Subsection

Section 61(2) in The Kerala General Sales Tax Act, 1963

(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