- In the Kerala Surcharge on Taxes Act, 1957 (11 of 1957), in section 3, -(a)after sub-section (1A), the following sub-section shall be inserted, namely:-"(1AA) The tax payable under section 6 of the Kerala Value Added Tax Act, 2003 (30 of 2004), shall, with respect to the sale of water, soda, soft drinks, fruit juices and other beverages whether aerated or not, intended tor human consumption and sold in containers of plastic but excluding those sold in such containers of and above 20 litres, be increased by a surcharge at the rate of five per cent and the same shall be paid over to the Government and further, the provisions of the Kerala Value Added Tax Act, 2003 (30 of 2004) excluding those related to input tax credit and special rebate shall apply in relation to the said surcharge as they apply in relation to the tax payable under the said Act.";(b)in sub-section (2), for the word, brackets, figure and letter "sub-sections (1) and (1A)" the word, brackets, figure and letter "subsections (1), (1A) and (1AA)" shall be substituted;(c)in sub-section (3}, for the word, brackets, figure and letter "sub-sections, (1) and (1A)" the word, brackets, figure and letter "sub-sections (1), (1A) and (1AA)" shall be substituted;
