Judgment :- Paripoornan, J. The Revision Petitioner is an assessee to sales tax. The matter arises under the Kerala General Sales tax Act (in short, KGST act). We are concerned with the assessment year 1987-88. The assessee firm is engaged in the distribution of products manufactured by M/s. Godrej Company. The sole question that arises for consideration in this case is, whether turnover tax is eligible for the assessment year in question. The assessing authority, the 1st appellate authority and the Sales tax Appellate Tribunal negatived the plea of the assessee, that turnover tax, as provided under S.5(2A) of the KGST Act is not eligible in the instant case. The assessee has come up in revision. 2. We heard counsel. The assessee returned a total turnover of Rs.56,15,91£.15 and claimed exemption of the entire turnover. The sales from 1-4-1987 to 31-6-1987 in the sum of Rs.15,95,642.36 was excluded. The assessing authority determined the taxable turnover under turnover tax scheme at Rs.40,20,272.77. tie held that S.5(2A) of the KGST Act was applicable and levied turnover tax in the sum of Rs.20,101/-. It was confirmed in appeal. The Appellate Tribunal concurred with the said view of the lower authorities. 3. S.5(2A) of the KGST Act is as follows: "5. The assessing authority determined the taxable turnover under turnover tax scheme at Rs.40,20,272.77. tie held that S.5(2A) of the KGST Act was applicable and levied turnover tax in the sum of Rs.20,101/-. It was confirmed in appeal. The Appellate Tribunal concurred with the said view of the lower authorities. 3. S.5(2A) of the KGST Act is as follows: "5. Levy of tax on sale or purchase of goods:- XX XX XX XX (2A)(i) Notwithstanding anything contained in this Act or the rules made thereunder, every dealer whose total turnover in a year exceeds rupees twenty-five lakes shall pay turnover tax at the rate of half per centum on the turnover of goods coming under the First or Fifth Schedule to this Act: Provided that no tax under this sub-section shall be payable on that part of such turnover,- (i) on which tax is leviable on such dealer under sub-section (1) or sub-section (2), --- (ii) which relates to,- (a) sale or purchase of goods in the course of inter-State trade or commerce; (b) sale or purchase of goods in the course of export out of the territory of India or sale or purchase in the course of import into the territory of India; (c) sale or purchase exempted from tax by notification under S.10; (d) all amounts falling under the head 'freight', when specified and charged for by the dealer separately without including such amounts in the price of the goods sold; (e) all amounts falling under the head 'charges for delivery', when specified and charged for by the dealer separately without including such amounts in the price of the goods sold; (f) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and provided also that the accounts show that the purchaser has paid only the sum originally charged less discount; (g) all amounts allowed to purchasers in respect of goods returned by them to the dealer when the goods are taxable on sales provided that the goods were returned within a period of three months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made; and (h) all amounts received from the sellers in respect of goods returned to them by the dealer, when the goods are taxable on the purchase value provided that the goods were returned with in a period of three months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which the amount for which refund was received; Provided further that save as otherwise provided in this sub-section, no other deduction shall be made from the total turnover of a dealer for the purposes of this sub-section. (ii) The provisions of this Act and the Rules made thereunder shall, so far as may be, apply in relation to the assessment, collection or refund of the turnover tax under this sub-section including the provisions relating to appeals and penalties, as they apply in relation to the assessment, collection or refund of tax under the other provisions of this Act". Vide G.O.(MS) No.119/87/TD dated 2-12-1987, Government by notification enhanced the exemption under S.5(2A) of the Act to a dealer, whose turnover did not exceed Rs.50 Lakes and it came into force on 1-7-1987. 4. Counsel for the revision petitioner-assessee contended, that since the turnover tax was introduced only by the Finance Act of 1987 with effect from 1-7-1987, the turnover from 1-4-1987 to 30-6-1987 could not be reckoned for the purpose-; of determining whether turnover tax is eligible in the said year. It was submitted that turnover tax itself is eligible only from 1st of July, 1987 and so the turnover of the assessee before that period could not be reckoned either for determining whether turnover tax at all is eligible for the year or for levying turnover tax itself. We are unable to accept this plea. S.5(2A) is clear. It states that every dealer, whose total turnover in a year exceeds rupees twenty five lakes (Later modified to 50 Lakes) shall pay turnover tax at the rate of half per centum on the turnover of goods coming under the First or Fifth Schedule to the Act. It is true that turnover tax can be levied on the turnover, which took place from 1st of July, 1987. But-for the purpose of determining the total turnover of the dealer, the turnover of the entire year should be reckoned, in S.5(2A), so introduced in the statute book, the concept of total turnover accruing in the Act was not deviated from. That term takes with in its fold the entire turnover for the financial year, which is defined as the year. 5. In this view, we concur with the conclusion of the Appellate Tribunal that in deciding the liability, the total turnover in the year has to be taken into account. The plea to the contract is without force. The assessee has no case that tax has been paid in part on the turnover prior to 1st of July, 1987. 5. In this view, we concur with the conclusion of the Appellate Tribunal that in deciding the liability, the total turnover in the year has to be taken into account. The plea to the contract is without force. The assessee has no case that tax has been paid in part on the turnover prior to 1st of July, 1987. We see no error either in the reasoning or in the conclusion of the Appellate Tribunal, dated 25-8-1989. The revision is without merit. It is dismissed.