Section 16(4) in The Kerala General Sales Tax Act, 1963
(4)Where any order is passed by the Board of Revenue under sub-Section (3), the turnover of each of such places of business shall be liable to tax irrespective of such turnover being below the minimum turnover mentioned in section 5.Provided that the total turnover in respect of all such places of business together is not less than the minimum turnover mentioned in section 5.
