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GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.
(P) No.21/2004/TD Thiruvananthapuram, dated 13th
February 2004
S.R.O.
No. 152/2004 – In exercise of the powers conferred by section 12
of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15
of 1994), the Government of Kerala, having considered it necessary
in the public interest so to do, hereby exempt the industrial
undertakings and other establishments, trading units and
developers in the Special Economic Zones within the State of
Kerala from payment of tax under section 3 thereof and
consequently make the following amendment to notification issued
under G.O (P) No.102/03/TD dated 25th June 2003, and
published as S.R.O. No. 583/2003 in the Kerala Gazette
Extraordinary No. 1127 dated the 26th June 2003,
namely:-
AMENDMENT
In the
said Notification, in Schedule II, against serial No.7 for the
entries in column (2), the entries “Industrial undertakings and
other establishments, trading units and developers in the Special
Economic Zones within the State of Kerala” shall be substituted.
This
notification shall be deemed to have come into force on the first
day of July 2003.
Tax if
any, already collected shall be refunded.
By
order of the Governor,
Sd/-
(Sajen
Peter)
Secretary to Government
Explanatory Note
(This
does not form part of the notification, but is intended to
indicate its general purport)
As per
Para 7 of the Special Economic Zone (SEZ) Policy of the Government
approved in G.O. (Rt.) No.596/2003/ID dated 17th June
2003, the Government have decided to grant exemption from all
state and local taxes and levies to Industrial units and other
establishments, trading units and developers in the Special
Economic Zone within the State, in respect of the tax payable
under the Act.
This
notification is intended to achieve the above object.
GOVERNMENT OF KERALA
Taxes
(B) Department
Notification
GO (P)
No.102/2003/TD Dated,
Thiruvananthapuram 25.6.2003
S.R.O.
No.583/2003 In exercise of the powers conferred by section 12 of
the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of
1994), and in supersession of the notifications mentioned in
Schedule I, the Government of Kerala, having considered it
necessary in the public interest so to do, hereby make an
exemption in respect of the tax payable under section 3 of the
said Act on the import of goods specified in the schedule to the
Act by importers mentioned in column (2) of the schedule to this
notification on their import of goods mentioned in column (3)
subject to the conditions and restrictions, if any, against each
schedule II.
|
Sl.No. |
Name of importer |
Name of goods |
Conditions and restrictions |
|
(1) |
(2) |
(3) |
(4) |
|
7 |
Units in Cochin Special Economic Zone |
Any Goods |
Nil |
|
13 |
100% Export Oriented Units in the State including those
registered under the STP/EHTP scheme of the Government of
India |
Any Goods |
Nil |
By
order of the Governor,
Sd/-
(Sajen
Peter)
Secretary to Government
Explanatory Note
(This
does not form part of the notification, but is intended to
indicate its general purport)
Government have reviewed all notifications issued under Section 12
of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 and
have decided in the public interest, to issue a fresh consolidated
notification superseding the notification specified in the
schedule and covering those goods/importers eligible for exemption
from the payment of Entry Tax.
This
notification is intended to achieve the above object. |