https://www.taxtmi.com/caselaws?id=159241 Liability under the Kerala General Sales Tax Act's charging entry was determined by the dealer's turnover for the whole assessment year. A prospective exemption notification effective from 1 August 1991 did not justify splitting the year into separate periods to decide whether the assessee crossed the taxable threshold under entry 57. The annual turnover had to be reckoned under the statutory charging scheme and rule 18, and the earlier decision cited by the assessee was distinguishable because it concerned a different statutory context. On that basis, the dealer remained liable to tax for the relevant period. en-us Wed, 18 Mar 1998 00:00:00 +0530 Mon, 18 Nov 2013 17:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159241 Liability under the Kerala General Sales Tax Act's charging entry was determined by the dealer's turnover for the whole assessment year. A prospective exemption notification effective from 1 August 1991 did not justify splitting the year into separate periods to decide whether the assessee crossed the taxable threshold under entry 57. The annual turnover had to be reckoned under the statutory charging scheme and rule 18, and the earlier decision cited by the assessee was distinguishable because it concerned a different statutory context. On that basis, the dealer remained liable to tax for the relevant period. Case-Laws VAT and Sales Tax Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159241