In exercise of the powers conferred by sub-section (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Government of Kerala, hereby make the following rules further to amend the Central Sales Tax (Kerala) Rules, 1957, namely:-
RULES
(2) It shall come into force at once.
"(11). A dealer coming under the purview of sub-rule (ii) of rule 12 of the Central Sales Tax Registration and Turnover) Rules, 1957, shall submit a declaration in Form I specified therein duly countersigned and certified by such authority as specified by the State Government/Assessing Authority under whose jurisdiction the units in the special Economic Zone is situate to the effect (Notified under Section 76A of the Customs Act) (Central Act 52 of 1962) that the sale is for the purpose of establishing a unit in such zone."