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2022 (8) TMI 1149 - KERALA HIGH COURTLevy of turnover tax - Section 7(3) of the KGST Act - assessment year 2010-11 - HELD THAT:- By following the principle laid down by the Full Bench in M/S. HOTEL AIDA VERSUS REPRESENTED BY ITS MANAGING PARTNER, MOHAN JACOB VERSUS STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPT. THIRUVANANTHAPURAM [2022 (4) TMI 1437 - KERALA HIGH COURT], where it was held that By applying the rule of Noscitur-a-sociis, we hold that for the purpose of Section 7(b) the turnover tax payable by the dealer as conceded either in the return or accounts or the turnover tax paid for the previous consecutive three years is the deciding factor. So interpreted, we hold that the construction adopted by the Tribunal which reads as follows is the correct and literal construction available in the circumstances of the case., the questions of law are answered against the dealer, in favour of the Department. Revision dismissed.
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