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2014 (3) TMI 121 - KERALA HIGH COURTCompounding tax - Section 8 (f)(i) of the Kerala Value Added Tax Act and Rules - Held that:- though the petitioner has indicated that one of the shops was closed, according to the revision petitioner's counsel, the request could have been rejected and he must have been asked for regular assessment instead of compounding. Therefore, the Assessing Authority was not justified in proceeding with the compounding, if it was possible for bifurcating the previous year's turnover and reduced proportionately the tax to be paid - Once the application is accepted and the Assessing Authority completed the assessment, the question of either hearing the revision petitioner or rejecting the application seeking compounding would arise. Therefore, the reason brought out in the revision petition that the Assessing Authority if could not bifurcate the turnover of 2007-08 for the purpose of arriving at the proportionate tax, ought to have rejected as considering the application not in order cannot be accepted - once the dealer had opted out and paid tax under the Scheme of compounding, can never be allowed to revert back - Following decision of Zodiac Regency v. Commissioner of Commercial Taxes and another [2014 (2) TMI 962 - KERALA HIGH COURT] - Decided against assessee.
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