S KODER AGENCIES Vs. STATE OF KERALA

JUDGEMENT

(1.) The Revision Petitioner is an assessee to sales tax. The matter arises under the Kerala General Sales Tax Act (in short, KGST Act). We are concerned with the assessment year 1987-88. The assessee firm is engaged in the distribution of products manufactured by M/s. Godrej Company. The sole question that arises for consideration in this case is, whether turnover tax is exigible for the assessment year in question. The assessing authority, the Ist appellate authority and the Sales Tax Appellate Tribunal negatived the plea of the assessee, that turnover tax, as provided under S.5(2A) of the KGST Act is not exigible in the instant case. The assessee has come up in revision.

(2.) We heard counsel. The assessee returned a total turnover of Rs.56,15,915.15 and claimed exemption of the entire turnover. The sales from 1-4-1987 to 31-6-1987 in the sum of Rs. 15,95,642.36 was excluded. The assessing authority determined the taxable turnover under turnover tax scheme at Rs.40,20,272.77. He held that S.5(2A) of the KGST Act was applicable and levied turnover tax in the sum of Rs.20,101/-. It was confirmed in appeal. The Appellate Tribunal concurred with the said view of the lower authorities.

(3.) S.5(2A) of the KGST Act is as follows: