- Notwithstanding anything contained in the Kerala Provisional Collection of Revenues Act 1985 (10 of 1985) or in the Kerala Value Added Tax Act, 2003 (30 of 2004), during the period from 1st April, 2007 to the date of publication of this Act, during which the declared provisions contained in the Finance Bill, 2007(Bill No. 84 of the Twelfth Kerala Legislative Assembly) was in force, any tax collected by the first seller by virtue of clause (h) of section 8 proposed to be inserted by item (d) of sub- clause (2) of Clause 7 of the said Bill shall be deemed to have been validly collected under the said Act, and the subsequent dealers covered under the said provision shall be entitled for the exemptions as envisaged in the said clause of the said Bill.
