https://www.taxtmi.com/caselaws?id=128628 Section 7's optional compounded levy applies only to dealers assessable under the general charging scheme in section 3 and within the prescribed turnover range. Section 5 operates as a special charging provision for dealers registered under the Central Sales Tax Act, and its non obstante clause, together with the words "whatever be the quantum of his turnover," excludes such dealers from the section 3 scheme. The rates referred to in section 5 are applied by that provision itself, with section 3 used only to identify the class of goods. A dealer liable under section 5 therefore cannot claim compounding under section 7. en-us Mon, 15 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 14:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128628 Section 7's optional compounded levy applies only to dealers assessable under the general charging scheme in section 3 and within the prescribed turnover range. Section 5 operates as a special charging provision for dealers registered under the Central Sales Tax Act, and its non obstante clause, together with the words "whatever be the quantum of his turnover," excludes such dealers from the section 3 scheme. The rates referred to in section 5 are applied by that provision itself, with section 3 used only to identify the class of goods. A dealer liable under section 5 therefore cannot claim compounding under section 7. Case-Laws VAT and Sales Tax Mon, 15 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128628