The Kerala General Sales Tax Act, 1963
7. Payment of tax at compounded rates

7. Payment of tax at compounded rates.-

Notwithstanding anything contained in sub-section(2) of section 5, any bar attached hotel, not being a star hotel of and above three star hotel, heritage hotel or club, may, at its option, instead of paying turnover tax on liquor in accordance with the provisions of the said sub-section, pay turnover tax at the rate specified under the said sub-section on the turnover of foreign liquor calculated at the following percentage of the purchase price of such liquor, namely:-

(a)	in the case of those situated within the area of a municipal corporation or Municipal council or cantonment	One hundred and forty per cent.

(b)	in the case of those situated in any other place.	One hundred and thirty Five per cent".