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2015 (8) TMI 741 - KERALA HIGH COURTPayment of Tax at compounding rate – Rejection of benefit due to Shifting of place of business – Application was filed for payment of tax at compounding rate during which period business premises was shifted – Kerala Value Added Tax Act, 2003 – Held that:- Reasons enumerated in section 8 were only illustrative and not exhaustive –Section 8(f)(i) provides option for dealer in ornaments or articles of gold, silver, platinum group metals to pay tax at compounding rate instead' of paying tax in accordance with provisions of section 6 – Assessing authority for valid and sufficient reason such as shifting of place of business, may refuse permission to pay tax under this section and cancel permission if any granted – In spite of shifting of place of business, dealer had not changed address of business place – Proviso to section 8(f)(ii) requires prior approval of District Deputy Commissioner before proceeding with orders – There was no application of mind so far as, Assistant Commissioner concerned was informed by dealer that they were proposing to shift their place of business. No opportunity of being heard was given to petitioner – Assessing authority must give valid reason why such shifting deserves such treatment – Unless reasoning was mentioned it may not be ground upon which permission can be cancelled without valid and sufficient reason –In light of the said observations, orders of Tribunal lacks consideration and orders deserve to be set aside – Decided in favour of Assesse.
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