https://www.taxtmi.com/caselaws?id=353511 Continuous purchase, rearing and sale of chicken across multiple sheds, coupled with the absence of books of account, supported the finding that the petitioner was carrying on regular commercial activity as an importer and dealer rather than acting as a casual trader. On those materials, the revisional authorities held that the turnover exceeded the statutory threshold relied on for exemption from registration under the Kerala Value Added Tax Act, 2003. The turnover-limit argument therefore failed, and the challenge to the revisional order was rejected. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 06 Jan 2018 07:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353511 Continuous purchase, rearing and sale of chicken across multiple sheds, coupled with the absence of books of account, supported the finding that the petitioner was carrying on regular commercial activity as an importer and dealer rather than acting as a casual trader. On those materials, the revisional authorities held that the turnover exceeded the statutory threshold relied on for exemption from registration under the Kerala Value Added Tax Act, 2003. The turnover-limit argument therefore failed, and the challenge to the revisional order was rejected. Case-Laws VAT and Sales Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353511