Section 5(29) in Kerala General Sales Tax Rules, 1963
(29)(i)Every dealer conduction exhibitions, exchange melas or any price scheme for sales promotion, shall file an application in Form No. 1C before the assessing authorities in whose jurisdiction the dealer has registered under the Act;(ii)Separate application shall be filed for conducting exhibition, exchange mela or any price scheme conducted at different places on the same period. Every such application shall be accompanied by a receipt from a Government treasury or as crossed cheque or crossed Demand Draft in favour of the assessing authority for the fee specified in subsection 3A of Section 14.(iii)The assessing authority, receiving the application may after satisfying that the prescribed fee has been paid and that the application is otherwise in order, issue a certificate in Form No. 4B. The certificate shall be exhibited at the place were the exhibition, exchange mela or any price scheme conducted. The validity of the certificate issued under sub section 3A of Section 14 shall expire on determination of the exhibition, exchange mela or any price scheme as the case may be.
