https://www.taxtmi.com/caselaws?id=106386 The controversy concerned a mid-year enhancement of the compounded tax rate under the Kerala General Sales Tax Act, 1963 and the attempted rectification of an earlier permission order under section 43. The Court noted that the matter required examination of the statutory scheme governing normal assessment under section 5, alternate compounded taxation under section 7, and the effect of rule 30 of the Kerala General Sales Tax Rules, 1963. It also observed that the Division Bench had disposed of the issue without fully analysing whether the amended rate could operate within the assessment year and whether rectification was available within the alternate taxation framework. The impugned judgment was set aside and the matter remitted for fresh consideration. en-us Thu, 23 Apr 2009 00:00:00 +0530 Thu, 22 Aug 2013 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106386 The controversy concerned a mid-year enhancement of the compounded tax rate under the Kerala General Sales Tax Act, 1963 and the attempted rectification of an earlier permission order under section 43. The Court noted that the matter required examination of the statutory scheme governing normal assessment under section 5, alternate compounded taxation under section 7, and the effect of rule 30 of the Kerala General Sales Tax Rules, 1963. It also observed that the Division Bench had disposed of the issue without fully analysing whether the amended rate could operate within the assessment year and whether rectification was available within the alternate taxation framework. The impugned judgment was set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106386