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2011 (6) TMI 719 - HC - VAT and Sales TaxAssessment of turnover tax on the sale of liquor in the appellant's bar hotel at the compounded rate provided under section 7(1)(a) of the Kerala General Sales Tax Act, 1963 Held that:- The compounding application submitted by the appellant and accepted by the officer and payment of tax made by the appellant are perfectly in terms of the statutory provisions. Once compounding application is filed and tax is paid in terms of the same, the same binds both the assessee and the Department unless assessee recalls application before starring payment of tax in terms of the compounding scheme. In this case the appellant not only applied for compounding, but paid tax in terms of the compounding application and even filed return based on the same. The appellant has, therefore, no right to withdraw from the compounding scheme or opt for regular assessment on the sales turnover.
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