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2012 (3) TMI 371 - KERALA HIGH COURTWhether the activities carried on in the poultry farm, i.e., buying one or two day old chicks, rearing the same into full 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? Held that:- In our view, irrespective of whether there is manufacture or not in the rearing of chicks to chicken, the petitioner's sale of broiler chicken as full grown birds for meat purpose have to be and rightly treated as first taxable sale. By virtue of the specific exclusion of first taxable sellers from the scheme of payment of presumptive tax under clause (d) of section 6(5), the lower authorities including the Tribunal rightly rejected the claim of the petitioners. Consequently, we dismiss all the O.T. revision cases.
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