Section 3(2) in Kerala Surcharge on Taxes Act, 1957
(2)Notwithstanding anything contained [in sub-section (1) of section 22 of the Kerala General Sales Tax Act, 1963] [Substituted 'in sub-section (1) of section 11 of the Travancore-Cochin General Sales Tax Act, 1125 or in sub-section (1) of section 8B of the Madras General Sales Tax Act, 1939' by Act No. 2 of 1966.] and in sub-section (1) of section 30 of the Kerala Value Added Tax Act, 2003, no dealer referred to in sub-sections (1), (1A) and (1AA) shall be entitled to collect the surcharge payable under the said sub-sections.
