TaxTMI 
TaxTMI 
2012 (3) TMI 371
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.... grown chicken and sale of the same, entitles the farm to get the benefit of presumptive tax under section 6(5) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as "the Act", for short). We have heard learned counsel for the petitioners and learned Senior Government Pleader appearing for the respondent. The petitioners are admittedly poultry farmers engaged in purchase of one or two day old chicks, rearing the chicks in the poultry farm under the strict control of air, temperature, standardised feeding and medication and sale of full grown birds as broiler chicken exclusively for its meat value for human consumption. Admittedly, chicken is taxable under the residuary entry under notification issued in 2006 under section 6(....
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....ontroversy we have to refer to the relevant provisions of the Act, which are extracted hereunder: "6. (5) Notwithstanding anything contained in sub-section (1), but subject to sub-section (2), any registered dealer not being,- (a) an importer; or (b) a dealer making any sale in the course of inter-State trade or commerce or export; or (c) a dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or (d) a dealer effecting first taxable sale of goods within the State; or (e) a dealer covered by sub-section (1A); or (f) a contractor, whose total turnover for a year is below fifty lakh rupees, may, at his option, pay tax at the rate of half per cent of the turnover of sale of taxable goods as presumptive tax in....
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....even preparation. The definition of "manufacturer" contained in section 2(xxvi) of the Act does not have the wide meaning including "preparation" as in the Madhya Pradesh General Sales Tax Act and so much so, the above decision of the Supreme Court has no application, is his contention. For easy reference we extract hereunder section 2(xxvi) of the Act. "2. (xxvi) 'manufacture' with its grammatical variations and cognate expression means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods, and includes any process incidental or ancillary to such activities but does not include any process or mode of manufacture as may be prescribed;" The learned Govern....
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....inition of "first taxable seller" itself, it is clear that in order to avoid a dealer from being treated as first taxable seller, the commodity after purchase in the State should be resold in the same form. This is because the words "such goods" used followed by the description "goods imported to the State" in the Explanation to the definition clause can only mean "same goods". Therefore, the only question that arises for consideration in this case is whether the commodity purchased is the commodity sold to treat the sale by the petitioners as second sale and not "first taxable sale". Nobody can even raise a contention that one or two day old chicks is anyway comparable with the full grown broiler chicken sold after minimum 40 days rearing ....