In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963,(15 of 1963), the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of purchase tax payable under section 5A of the said Act on the purchase turnover of lime shell made by Kerala Khadi and Village Industries Units in the State from all Co-operative Societies who enjoyed tax exemption under the notification published as SRO 1090/99 in the Kerala Gazette Extraordinary No.2431 dated 31st December, 1999.
This notification shall be deemed to have been in force from 1st day of January 2000 to 31st March, 2005