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2015 (1) TMI 681 - KERALA HIGH COURTOption to change the scheme of payment of tax - from compounded levy scheme to general provisions of levy - Assessee opted for payment of tax at the compounded rate u/s 8(b) of the KVAT Act - single crushing machine - Held that:- Where the choice of an assessee, as to the manner of payment of tax, is based on a particular provision of law as it stood at the time of the exercise of his option, and that basis is thereafter changed, the assessee must necessarily be given an opportunity to reconsider his option for the purposes of payment of tax in terms of the KVAT Act - the orders passed by the assessing authorities have the effect of forcing upon the assessee, an option that he never contemplated, and in that sense, it affects the very understanding between the assessee and the department with regard to the payment of tax on compounded basis – thus, the order is set aside - as the petitioners have clearly expressed that they do not wish to opt for payment of tax at the revised compounded rates for the AY, the respondent assessing authorities in all the cases shall proceed to complete the assessment, for the AYs as per the regular provisions of the KVAT Act and not in accordance with the provisions of Section 8 of the Act – decided in favour of petitioner.
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