Section 30(3) in The Kerala Value Added Tax Act, 2003
(3)No registered dealer shall collect any sum purporting to be by way of tax: -(a)on the sale of any goods:(i)which is included in the First Schedule or,(ii)at a rate exceeding the rate at which he is liable to pay tax; or(b)in respect of the purchase of any goods, whether or not he is liable to pay tax on such purchase.Provided that nothing contained in this sub-section shall apply to the collection of an amount by a registered dealer towards the amount of tax already paid under this Act in respect of goods, the sale or purchase price of which is controlled by any law in force and the retail price fixed for such goods under such law is not inclusive of such tax:Provided further that where the sale of any goods is exempted only at the point of sale by any dealer, such dealer may, notwithstanding anything contained in sub-section (1), at his option, collect tax in respect of the sale of such goods and there up on he shall be liable to pay tax in respect of such goods.
