https://www.taxtmi.com/caselaws?id=164757 For liability under entry 57(i) of the Kerala General Sales Tax Act, the turnover threshold of twenty lakhs rupees is to be tested on the dealer's aggregate turnover across all branches, not on the turnover of each individual hotel or restaurant. The court treated the hotel or restaurant as the relevant business unit, read "turnover" in section 2(xxvii) as the dealer's total sales, and noted that the Act contemplates a single registration with branch registrations. The earlier view excluding turnover from other branches or other goods sold in the hotel while testing the threshold was held incorrect and overruled. en-us Thu, 02 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164757 For liability under entry 57(i) of the Kerala General Sales Tax Act, the turnover threshold of twenty lakhs rupees is to be tested on the dealer's aggregate turnover across all branches, not on the turnover of each individual hotel or restaurant. The court treated the hotel or restaurant as the relevant business unit, read "turnover" in section 2(xxvii) as the dealer's total sales, and noted that the Act contemplates a single registration with branch registrations. The earlier view excluding turnover from other branches or other goods sold in the hotel while testing the threshold was held incorrect and overruled. Case-Laws VAT and Sales Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164757