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2014 (8) TMI 1148 - HC - VAT and Sales TaxRecovery proceedings - Kerala General Sales Tax Act - tax at compounded rates in terms of Section 7 of the Act - principles of natural justice - Held that: - a final order accepting and allowing the application for payment of tax at compounded rate in terms of Section 7 of the Act can come only at the end of the accounting year concerned. This is why in sub-rule 3 of Rule 30 of the Rules, it is stated that on the application being allowed, the assessing authority shall serve the dealer a notice of demand under Form - 13. The argument on behalf of the petitioner that the impugned proceedings are without jurisdiction is only to be rejected - petition dismissed.
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