Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 548 - HC - VAT and Sales TaxBest Judgement Assessment - cancellation of compounding tax permitted for the year 2014-15 - HELD THAT:- On a perusal of the judgment in THAKKARAM RESTAURANT VERSUS STATE OF KERALA [2020 (11) TMI 1014 - KERALA HIGH COURT] it is seen that the cancellation of payment of compounded tax under section 8(c)(i) has been upheld by this court ; holding that pursuant to such a cancellation, regular assessment can be resorted to by the assessing officer. The learned counsel for the assessee after perusing the abovesaid judgment fairly conceded that the matter is already covered by the said judgment. Revision dismissed.
|