2022 (8) TMI 1149

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..... 22 (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 .....

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..... 010-11. The issue arises under Section 7(3) of the KGST Act. 3. The Full Bench, by Order dated 06.4.2022 in the instant Revision, considered the question and held as follows: 16. We are afraid the said argument omits to take note of the factors on which the highest turnover tax is determinable. Construed literally, the word highest is comparing all the three situations. The word paid is i .....

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..... 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 State contends that TOT p .....

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