Section 5A(2) in Kerala General Sales Tax Rules, 1963
(2)The certificate referred to in sub-section (2) of Section 13A shall be obtained by the applicant from the Director of Industries and Commerce or the Kerala State Industrial Development Corporation Limited or the Kerala Financial Corporation in the space provided therefore in Form No. 1A and the application shall be submitted to the assessing authority having jurisdiction over the area in which the industrial unit is proposed to be established. The certificate shall be signed by such officers as may be specifically authorized in this behalf by the Director of Industries and Commerce, or the Kerala State Industrial Development Corporation or the Kerala Financial Corporation as the case may be.
