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TMI Blog2006 (9) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/assessee on sales turnover of chicks and chicken brought from outside State and sold in Kerala based on entry 24 of the Third Schedule to Notification S.R.O. No. 1727 of 1993. For easy reference, the relevant entry of the notification is extracted hereunder: Sl.No. Name of dealer Turnover which is exempted Conditions and restricti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed exemption, Tribunal granted exemption on the entire turnover including sales turnover of chicks and chicken brought by petitioner from outside Kerala. Learned Special Government Pleader contended that the description of dealer in the above notification clearly conveys the idea that exemption is for poultry farms and hatcheries producing goods within the State. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posing fresh conditions for exemption on the turnover of chicks and chicken. We are of the view that the notification has to be understood with reference to its object which is clear from the notification itself. The dealer who is granted exemption is poultry farmer or hatchery in the State. Turnover of such dealer obviously is the turnover of chicks raised in the hatchery or chicken reared in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a person technically maintaining hatchery or farm with nominal turnover can engage in trading of chicks and chicken brought from outside Kerala without payment of tax, but when trader brings chicks and chicken and sells the same in the State, he will be liable to tax. We do not think this is the scope of the notification and to our mind, turnover of chicks and chicken by poultry farmers in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 1963 provided petitioner clears the arrears of tax with sixty per cent interest in three equal monthly instalments, first of which shall be paid on or before October 15, 2006 and the remaining instalments on or before 15th of the two succeeding months. However, if the petitioner fails to pay the amounts as aforesaid, the waiver of forty per cent interest granted herein will automatical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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