https://www.taxtmi.com/caselaws?id=200100 A registered dealer eligible for presumptive tax under Section 6(5) of the Kerala Value Added Tax Act could not be denied the concessional rate merely because suppressed turnover was detected, where the assessed total turnover still remained below the statutory threshold. The provision confers the benefit on turnover-based eligibility and contains no express disqualification withdrawing it on detection of suppression. The assessment and the dismissal order were therefore set aside, and the matter was remanded for fresh assessment after notice to the assessee. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 21 Mar 2018 07:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200100 A registered dealer eligible for presumptive tax under Section 6(5) of the Kerala Value Added Tax Act could not be denied the concessional rate merely because suppressed turnover was detected, where the assessed total turnover still remained below the statutory threshold. The provision confers the benefit on turnover-based eligibility and contains no express disqualification withdrawing it on detection of suppression. The assessment and the dismissal order were therefore set aside, and the matter was remanded for fresh assessment after notice to the assessee. Case-Laws VAT and Sales Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200100