1999 (2) TMI 629 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the petition of an authorised wholesale dealer challenging notices to pay additional registration fee, issued after a delay of nearly 3 years. The dealer's contention that sooji and maida should not be considered for registration fee exemption was rejected. The court stated that the Act specifies rationed articles for exemption and non-inclusion of sooji and maida means they should be counted for registration. The court also found no discrimination in not granting exemption to other rationed articles. The petitioner's turnover exceeded Rs. 3 crores in 1996, so the registration fee based on turnover of other rationed articles applied. The original petition was dismissed.