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Sales Tax officer Study materials Part IV- Kerala General Sales Tax Act 1963
INCORPORATING UP TO DATE AMENDMENTS
An Act to consolidate and amend the law relating to the levy of a general tax on the sale or purchase of goods in the State of Kerala.
Preamble: - Whereas it is expedient to consolidate and amend the law relating to the levy of a general tax on the sale or purchase of goods in the State of Kerala:
Be it enacted in the Fourteenth Year of the Republic of India as follows: -
CHAPTER - I
PRELIMINARY
1. Short title, extent and commencement: - (1) This Act may be called the Kerala General Sales Tax Act, 1963.
(2) It extends to the whole of the State of Kerala
(3) It shall come into force on such date as the Government may by notification in the Gazette, appoint.
2. Definitions: - In this Act, unless the context otherwise requires:
(i) “Appellate Assistant Commissioner” means any person appointed to be an Appellate Assistant Commissioner under Section 3;
(ii) “Appellate Tribunal” means the Appellate Tribunal appointed under Section 4
(iii) “Assessee” means a person by whom tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceedings under this Act have been
taken for the assessment of tax payable by him;
(iv) “Assessing Authority” means any person authorized by the Government or by any authority empowered by them to make any assessment under this Act.
(v) “Board of Revenue” means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957;
(vi) “Business” includes: -
(a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce, or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and
(b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;
(Via) ‘Book of Accounts’ means and includes ledger, day book, cash book, accounts book and other records whether kept in written form or print-out of data stored in floppy, disc, tape or any form of electro magnetic data storage device.
(Viaa) ‘Brand name’ means a name or trade mark whether registered or not registered under the Trade Marks Act,1999(Central Act47 of 1999) and includes a name or mark such as symbol, monogram, label, signature or intended words or any writing which is used in relation to a product for the purpose of indicating or so as to indicate, a connection in the course of trade between the product and a dealer using such name or mark with or without any indication of the said dealer,
(vii) “Casual trader” means a person who has whether as principal, agent or in any other capacity, ccasional
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