Section 10(1) in The Kerala General Sales Tax Act, 1963
(1)The Government may, if they consider it necessary in the public interest, by notification in the Gazette, make an exemption or reduction in rate, either prospectively or retrospectively in respect of any tax payable under this Act,(i)on the sale or purchase of any specified goods or class of goods, at all points or at a specified point or points in the series of sales or purchases by successive dealers, or(ii)by any specified class of persons in regard to the whole or any part of their turnover
