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[Cites 0, Cited by 2] [Section 6(2)] [Section 6] [Entire Act]

State of Kerala - Subsection

Section 6(2)(c) in The Kerala Value Added Tax Act, 2003

(c)every awarder, not being a Government department or Local Authority, who purchases taxable goods from any person, other than a registered dealer, within the State for execution of works contract and issues the same for incorporation in the work, without including its value in the gross contract amount, shall pay tax on the purchase turnover of such goods at the rates specified under sub-section (1), if the cost of the work including the value of materials supplied by the awarder exceeds one crore rupees.