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2018 (2) TMI 311 - HC - VAT and Sales TaxRejection of compounding facility - Section 8(c) of the Kerala Value Added Tax Act, 2003 - Held that: - The prohibition available in sub-clause (d) of sub-clause (i) of clause (c) of Section 8 was introduced only in the year 2014. Considering only the fact that there is a discrepancy insofar as the provision relied on by the Assessing Officer, being subsequent to the subject years, this Court would set aside the orders and direct re-consideration - petition allowed by way of remand.
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