https://www.taxtmi.com/caselaws?id=128849 Section 7 of the Madras General Sales Tax Act, 1959 permits compounded tax only when the dealer exercises the option at the earliest assessment stage, before the first assessing authority and at the time of filing the return. The provision is beneficial, but it must be construed strictly in line with the assessment machinery and prescribed rules. On that basis, the option cannot be claimed for the first time in appeal or revision, and the Tribunal erred in allowing the assessee to switch to the compounded rate at that later stage. The decision follows the earlier Division Bench view on the same issue. en-us Tue, 11 Jun 1963 00:00:00 +0530 Fri, 12 Apr 2013 12:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128849 Section 7 of the Madras General Sales Tax Act, 1959 permits compounded tax only when the dealer exercises the option at the earliest assessment stage, before the first assessing authority and at the time of filing the return. The provision is beneficial, but it must be construed strictly in line with the assessment machinery and prescribed rules. On that basis, the option cannot be claimed for the first time in appeal or revision, and the Tribunal erred in allowing the assessee to switch to the compounded rate at that later stage. The decision follows the earlier Division Bench view on the same issue. Case-Laws VAT and Sales Tax Tue, 11 Jun 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128849