Section 6A in The Kerala Value Added Tax Act, 2003
6A. Payment of turnover tax of textile articles.
- Notwithstanding anything contained in section 6, every dealer shall pay turnover tax at the rate of two percent, on the turnover of sales of textile articles included in serial numbers 17 A, 46A, and 51 of the First Schedule.Provided that a dealer whose tunover of sale of such textiles in the State for the previous year is below rupees one crore, shall not be liable to pay turnover tax under this section:Provided further that this levy would be applicable even if, the constitution of the business has been changed in the current year to proprietorship, firm or association of persons consisting of the proprietor, partner, director or persons of the dealer for the previous year.
