Section 2, Kerala General Sales Tax Act, 1963 [S2G-6PJ]
As at 7 September 2026. In force from 6 August 1963.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner; (c) "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property; (d) "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (e) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (f) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (6)
Board: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
import: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India
import: 34 more definitions.
notification: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 more definitions.
prescribed: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
proper officer: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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