Section 12 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
12. Exemptions.
- Subject to such conditions as they may impose, the Government may, if it is necessary so to do in the public interest, by notification, exempt [either prospectively or retrospectively any specified class of importers from payment of the whole or part of the tax payable under this Act.] [Inserted by Act 10 of 2005.]
