https://www.taxtmi.com/caselaws?id=233573 Exemption under Entry 55(2) of the First Schedule was available only until the unit became mechanised, and the petitioner's admitted collection of tax during the exempt period supported assessment of turnover and tax liability under Section 6(1A)(b) of the Kerala Value Added Tax Act. The absence of an option under Rule 10A did not negate the assessed liability, because it did not erase the admitted collection or the power to assess. Sections 30(3), 67 and 72 governed offence and penalty consequences, but did not displace the separate assessment process. Non-production of books of account and failure to attend personal hearing also justified assessment on the available material. en-us Wed, 28 Mar 2012 00:00:00 +0530 Sat, 04 May 2013 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233573 Exemption under Entry 55(2) of the First Schedule was available only until the unit became mechanised, and the petitioner's admitted collection of tax during the exempt period supported assessment of turnover and tax liability under Section 6(1A)(b) of the Kerala Value Added Tax Act. The absence of an option under Rule 10A did not negate the assessed liability, because it did not erase the admitted collection or the power to assess. Sections 30(3), 67 and 72 governed offence and penalty consequences, but did not displace the separate assessment process. Non-production of books of account and failure to attend personal hearing also justified assessment on the available material. Case-Laws VAT and Sales Tax Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233573