2022 (8) TMI 1149

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..... MED RAFIQ ORDER S.V. Bhatti, J. Heard Advocate Mr Harisankar V Menon and Special Government Pleader (Taxes) Mr Mohammed Rafiq V K for parties. 2. The dealer, registered under the KGST Act, is the petitioner. The dealer challenges the order of the Tribunal dated 23.09.2013. The revision relates to the assessment year 2010-11. The issue arises under Section 7(3) of the KGST Act. 3. The Full Ben .....

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..... , will efface the clear expression in Section 7(b), viz. highest turnover tax payable as conceded in the return/accounts. 'Payable' is understood in the company of the return or accounts and 'paid' is understood in the company of the turnover tax. 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 .....

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..... for any of the previous consecutive three years or 3.Highest turnover tax paid by assessee for any of the previous consecutive three years." The question is answered as indicated above....." By following the principle laid down by the Full Bench, the questions of law are answered against the dealer, in favour of the Department. S.T. Revision stands dismissed consequently.
Case laws, Dec .....

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