'person' to include an individual, a joint family, a company, a firm, an association of persons or a body of individuals whether incorporated or not, the Central Government or the Government of Kerala or the Government of any other State or any department thereof, or a Union Territory in India, a local authority and every artificial juristical person not falling under any of the preceding. It can thus be seen that for the purpose of KVAT Act, an individual and a firm are treated differently. A reading of Section 8(f) of the KVAT Act further establishes the fact that what is to be taken into account is the taxable turnover of the previous years, of the assessee in question, for the purpose of arriving at the compounded rate of tax. That is to say, the taxable turnovers of two different dealers cannot be considered together. Going by the scheme of the KVAT Act, the assessment of a dealer cannot be on the basis of the turnover of another dealer whose registration has been cancelled. The fact that a similar business is being continued by the partnership firm after taking over the stock of the sole proprietary concern, would
