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

State of Kerala - Subsection

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

(c)sale of medicines and drugs falling under the Third Schedule, in respect of which tax had been paid under the Kerala General Sales Tax Act, 1963 (15 of 1963) and which are held as opening stock on the 1 day of April, 2005 shall, subject to conditions and restrictions, as may be prescribed, be exempted from tax.