2016 (7) TMI 1429

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..... um. Mekhala M. Benny for the appellant Smt. Shoba Annamma Eapen, Government Pleader, for the respondent JUDGMENT The petitioner in W.P.(C) No. 20832 of 2016 is the appellant. They filed the writ petition challenging Ext.P3 assessment order passed for the year 2012-2013 levying tax at the rate of 13.5%. 2. According to the appellant, being a presumptive dealer under Section 6(5) of the KVAT Act .....

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..... at the rate of 13.5% has been levied. Section 6(5) of the KVAT Act provides that notwithstanding Section 6(1) and sub-section (2), any registered dealer, who does not fall within any of the categories mentioned in clauses (a) to (f) thereof and whose total turnover for an year is below sixty lakhs of rupees, shall have the option to pay tax at the rate of half per cent of the turnover of sale of t .....

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..... Section 6(5) of the Act. In such a case, even in spite of the turnover suppressed, since the turnover of the assessee is still below 60 lakhs of rupees, according to us, the assessee ought to have been given the benefit of Section 6(5) of the Act. For that reason, we are unable to sustain the judgment under appeal and Ext.P3 order of assessment passed for the assessment year 2012-2013. 5. Accordi .....

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