Section 4 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
4. Reduction in tax liability.
- [Where in importer of any goods liable to pay tax under this Act, being a dealer in such goods becomes liable to pay tax under the Kerala General Sales Tax Act. 1963 (Act 15 of 1963) [or the Kerala Value Added Tax Act, 2003 (Act 30 of 2004)] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] as a result of the sale of such goods, then the amount of tax payable under the said Act shall be reduced by the amount of tax paid I under this Act]
