2022 (8) TMI 1149

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....MENON OTHER PRESENT: SPL GP MOHAMMED RAFIQ ORDER S.V. Bhatti, J. Heard Advocate Mr Harisankar V Menon and Special Government Pleader (Taxes) Mr Mohammed Rafiq V K for parties. 2. The dealer, registered under the KGST Act, is the petitioner. The dealer challenges the order of the Tribunal dated 23.09.2013. The revision relates to the assessment year 2010-11. The issue arises under Se....

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....ommended to the Court by Mr Harisankar, we are afraid, will efface the clear expression in Section 7(b), viz. highest turnover tax payable as conceded in the return/accounts. 'Payable' is understood in the company of the return or accounts and 'paid' is understood in the company of the turnover tax. By applying the rule of Noscitur-a-sociis, we hold that for the purpose of Section 7(b) the turnove....