https://www.taxtmi.com/caselaws?id=157192 For liability to turnover tax under section 5(2A) of the Kerala General Sales Tax Act, 1963, the dealer's total turnover for the entire assessment year had to be taken into account when testing the prescribed threshold. Although turnover tax was levied only from 1 July 1987, the computation of total turnover was not confined to post-introduction turnover. The provision treated total turnover as the full year's turnover, and pre-1 July 1987 turnover could not be excluded from the liability assessment. On that basis, the turnover tax levy was correctly determined and the challenge failed. en-us Fri, 17 Aug 1990 00:00:00 +0530 Tue, 01 Oct 2013 15:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157192 For liability to turnover tax under section 5(2A) of the Kerala General Sales Tax Act, 1963, the dealer's total turnover for the entire assessment year had to be taken into account when testing the prescribed threshold. Although turnover tax was levied only from 1 July 1987, the computation of total turnover was not confined to post-introduction turnover. The provision treated total turnover as the full year's turnover, and pre-1 July 1987 turnover could not be excluded from the liability assessment. On that basis, the turnover tax levy was correctly determined and the challenge failed. Case-Laws VAT and Sales Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157192