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2017 (7) TMI 1198 - HC - VAT and Sales TaxCompounding of Tax Liability - The petitioner's case is that the operation of the crusher unit was stayed by this Court on 06.10.2010 and thereafter there was no commercial production or sale - Held that:- The issue is covered against the petitioner in the light of the judgment in Raju Jacob vs. Sales Tax Officer [2006 (1) TMI 574 - KERALA HIGH COURT], where it was held that once assessee had opted payment of tax by compounding and received the demand notice, cannot withdraw the option subsequently - the petitioner's request for exemption from tax for the subsequent quarters cannot be accepted - petition dismissed.
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