Kerala Value Added Tax Act, 2003
KERALA
India
The Kerala Value Added Tax Act, 2003
Rule THE-KERALA-VALUE-ADDED-TAX ... levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble. - Whereas
Section 47 in The Kerala Value Added Tax Act, 2003
47. Procedure for inspection of goods in transit.
(1) The driver or other person ... there is no evasion of tax. (1A) Notwithstanding anything contained in section 3 of this Act, or in The Kerala Panchayat
Section 67 in The Kerala Value Added Tax Act, 2003
67. Imposition of penalty by authorities.
(1) Notwithstanding anything contained in section
Section 25 in The Kerala Value Added Tax Act, 2003
25. Assessment of escaped turnover.
(1) Where for any reason the whole or any part
Section 6 in The Kerala Value Added Tax Act, 2003
6. Levy of tax on sale or purchase of goods.
(1) Every dealer whose total
Section 8 in The Kerala Value Added Tax Act, 2003
8. Payment of tax at compounded rates.
- Notwithstanding anything contained in section ... from outside the State and for the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such goods. Provided
Section 94 in The Kerala Value Added Tax Act, 2003
94. Power of Authority to issue clarification.
(1) If any dispute arises, otherwise than
Section 55 in The Kerala Value Added Tax Act, 2003
55. Appeals to the Deputy Commissioner (Appeals) and Assistant Commissioner (Appeals).
(1) Any person aggrieved
Section 66 in The Kerala Value Added Tax Act, 2003
66. Power to rectify any error apparent on the face of the record
Section 60 in The Kerala Value Added Tax Act, 2003
60. Appeal to the Appellate Tribunal.
(1) Any person objecting to an order passed
