Vidhi Codex

The Kerala Sales Tax (Levy and Validation) Act, 1965 (President's

The Kerala Sales Tax (Levy and Validation) Act, 1965 (President's

Tax19655 sections

The Kerala Sales Tax (Levy and Validation) Act, 1965, is a curative piece of legislation designed to retroactively validate the collection of sales tax on the purchase of copra and cashewnut kernel. It specifically addresses the period between April 1, 1958, and March 31, 1963. The Act establishes clear tax rates for these commodities and ensures that taxes already collected during this timeframe are legally binding, thereby preventing businesses from claiming refunds based on previous legal uncertainties. It also provides a mechanism to assess and recover taxes that were due but not yet collected, stabilizing the state's revenue.

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  1. 0. Preamble
  2. 2. Interpretation
  3. 3. Liability of dealers for tax on the purchase of copra and cashewnut kernel
  4. 4. Validation of levy and collection of tax under the General Sales Tax Act on copra and cashewnut kernel
  5. 5. Saving

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