Section 109A(1)(b) in Kerala Land Reforms Act, 1963
(b)he is assessed to sales tax on a turnover which in the aggregate is not less than thirty thousand rupees in any two years within the three years immediately preceding the financial year in which the notification under Section 72 is issued, under the Kerala General Sales Tax Act, 1963 or the Central Sales Tax Act,1956 or the law of any other State relating to sales tax; or