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[Cites 0, Cited by 2] [Section 6(7)] [Section 6] [Entire Act]

State of Kerala - Subsection

Section 6(7)(b) in The Kerala Value Added Tax Act, 2003

(b)sale of any building materials, industrial inputs, plant and machinery including components, spares, tools and consumables in relation thereto to any developer or industrial unit or establishments situated in any Special Economic Zone in the State for setting up the unit or use in the manufacture of other goods shall, subject to such conditions or restrictions, as may be prescribed, be exempted from tax.