https://www.taxtmi.com/caselaws?id=152810 A dealer granted permission to pay tax under a compounded levy scheme retains that option so long as eligibility continues and the option is not clearly withdrawn. Filing monthly returns in a different form, even if mistaken, does not amount to a conscious relinquishment of the statutory right. Withdrawal must be clear, overt, and voluntary, and cannot be inferred from conduct that does not unmistakably show that intention. The retrospective provision therefore preserved the continued benefit of compounded assessment until formal withdrawal. en-us Thu, 05 Jul 1979 00:00:00 +0530 Thu, 11 Jul 2013 14:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152810 A dealer granted permission to pay tax under a compounded levy scheme retains that option so long as eligibility continues and the option is not clearly withdrawn. Filing monthly returns in a different form, even if mistaken, does not amount to a conscious relinquishment of the statutory right. Withdrawal must be clear, overt, and voluntary, and cannot be inferred from conduct that does not unmistakably show that intention. The retrospective provision therefore preserved the continued benefit of compounded assessment until formal withdrawal. Case-Laws VAT and Sales Tax Thu, 05 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152810