TMI Blog2018 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - Held that: - Section 6 of the KVAT Act states that in the case of an importer or casual trader the turnover limit of ₹ 10 lakhs is not applicable. The petitioner, in any event, had to take out registration - revision dismissed. - O. T. Rev. No. 197 of 2017 - - - Dated:- 21-12-2017 - Mr. K. Vinod Chandran And Mr. Ashok Menon, JJ. For The Petitioner : Sri. K. M. Firoz, SMT. M.Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted, the Intelligence Officer [for brevity I.O. ] proceeded to impose penalty as per Annexure A1 order. 3. The SIR was found to have clearly identified the stock available in the business premises, which indicated a total number of 5400 live chicken at various stages from 16 days to 45 days of age. An estimated value of 2 kilograms was taken for each chicken and the suppressed turnover was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority found that the petitioner is an importer of chicken. On the modification made, the I.O. passed fresh orders at Annexure A3. 6. The Commissioner rejected the second revision filed by the petitioner against Annexure A2, as per Annexure A5. The Commissioner found that neither the order imposing penalty by the I.O. and the modification made by the first revisional authority are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried on. If in the initial month of the year there was a total turnover of ₹ 8,10,000/-, then there would have been necessarily a multiplication of the turnover in the subsequent period of the same year. 8. The learned Government Pleader also points out, the revision filed by the petitioner and the grounds stated therein, as evidenced from Annexure A4. The petitioner had a claim that h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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