IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 13TH JULY 2010 / 22ND ASHADHA 1932 OT.Rev.No. 47 of 2010() ----------------------- TAVAT.18/2010 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... PETITIONER/APPELLANT ----------------------------- ASHRAF, S/O.IBRAHIM, THARAVEETTIL, MANGADU, ELAMANNOOR PO, ADOOR. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT: --------------- STATE OF KERALA G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 13/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... O.T. Rev. No.47 of 2010 .................................................................... Dated this the 13th day of July, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader for respondents. Questions raised in the revision filed by the assessee pertains to disallowance of input tax credit as well as refusal of the officer to grant exemption on turnover of upto Rs.10 lakhs in the first year of business. After hearing both sides and after going through the records, we notice that the assessee is not entitled to both reliefs which are available only to registered dealers. Further, being a casual dealer assessee is not entitled to exemption on turnover of upto Rs.10 lakhs in the first year of business. Consequently O.T. Revision fails and is dismissed. However, considering the financial difficulties of the 2 petitioner expressed by his counsel, we grant two months time from today to make payment of the amount. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms