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Section 12, Kerala General Sales Tax Act, 1963 [S2G-70Z]

As at 7 September 2026. In force from 6 August 1963.

In Kerala General Sales Tax Act, 1963 [A11-ZFJ]. This text from 6 August 1963. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 12, Kerala General Sales Tax Act, 1963 [S2G-70Z]. Machine: S2G-70Z.

12. Prohibition of the supply of goods or services without licence.—No person shall undertake the supply of goods or services except under and in accordance with the conditions of a licence granted under section 13: Provided that nothing in this section shall apply to the supply of goods or services undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

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.

Made under this section, or naming it (0)

none

Cited by (0)

none

Not held (0)

none

Duties published under this section (0)

none

Section 12, Kerala General Sales Tax Act, 1963 [S2G-70Z]