2011 (12) TMI 456

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..... the court was delivered by C.N. RAMACHANDRAN NAIR J.-We have heard the Government Pleader for the petitioner and the counsel appearing for the respondent. The question raised is whether the Tribunal was justified in holding that the respondent was entitled to the compounding facility for payment of turnover tax on the sale of liquor initially granted, but later withdrawn. Admittedly, the respon .....

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..... at there is nothing to indicate in the section that three years' continuous business prior to the year for which compounding sought is mandatory for applying for compounding. In other words, the view taken by the Tribunal that clause (b) of section 7(1)(ii) applies only in cases where the applicants have three years' continuous business prior to the year in which compounding is applied for .....

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