https://www.taxtmi.com/caselaws?id=162666 An exemption for a poultry farmer or hatchery in the State was confined to turnover from chicks raised and chicken reared in that State; sales of chicks and chicken brought from outside Kerala did not qualify. The court reasoned that the notification treated the dealer as a producer engaged in poultry farming or hatchery operations, not as an ordinary trader, and extending the exemption to outside-sourced goods would create an anomalous advantage. The later notification was treated as clarificatory of the original exemption, not as imposing a fresh condition, and the assessment on the disputed turnover was upheld in favour of the Revenue. en-us Mon, 11 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 14:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162666 An exemption for a poultry farmer or hatchery in the State was confined to turnover from chicks raised and chicken reared in that State; sales of chicks and chicken brought from outside Kerala did not qualify. The court reasoned that the notification treated the dealer as a producer engaged in poultry farming or hatchery operations, not as an ordinary trader, and extending the exemption to outside-sourced goods would create an anomalous advantage. The later notification was treated as clarificatory of the original exemption, not as imposing a fresh condition, and the assessment on the disputed turnover was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162666