GETTY JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) THREE assessment years, viz., 2006-07, 2007-08 and 2009-09, are the subject matter of the above revision filed by the assessee.

(2.) THE assessee, a dealer in ice creams, was registered under the Kerala Value Added Tax Act, 2003 (hereinafter referred to as "the Act") and for all these years, opted to pay tax as a presumptive tax payer under Section 6(5) of the Act. Section 6(5) provides payment of tax at the rate of 0.5% by those dealers whose total turnover for an year is below Rs.50 lakhs; the limit being so for the respective assessment years.

(3.) THE assessee raises the following questions of law for our consideration and decision: