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[Cites 0, Cited by 3] [Section 5(1)] [Section 5] [Entire Act]

State of Kerala - Subsection

Section 5(1)(a) in The Kerala General Sales Tax Act, 1963

(a)in respect of Petroleum products falling under Sl.No.1of the Schedule, at the point of sale in the State by an oil company liable to tax under this section, except where the sale is by an oil company to another oil company and at the point of first sale in the State by a dealer liable to tax under this section when the sale is not by an oil company.