https://www.taxtmi.com/caselaws?id=152868 Under section 7(2-A) of the Tamil Nadu General Sales Tax Act, 1959, permission to pay tax by compounding continues unless the dealer consciously and formally withdraws the option. Filing A-2 returns under Rule 18, even if mistaken, does not amount to an implied withdrawal where the turnover limit is not exceeded and no express waiver is shown. The statutory scheme requires a positive act of withdrawal, and the provision was treated as beneficial to small dealers, warranting a liberal construction. On that basis, compounding permission remains in force unless withdrawal is clearly and deliberately made. en-us Thu, 19 Apr 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152868 Under section 7(2-A) of the Tamil Nadu General Sales Tax Act, 1959, permission to pay tax by compounding continues unless the dealer consciously and formally withdraws the option. Filing A-2 returns under Rule 18, even if mistaken, does not amount to an implied withdrawal where the turnover limit is not exceeded and no express waiver is shown. The statutory scheme requires a positive act of withdrawal, and the provision was treated as beneficial to small dealers, warranting a liberal construction. On that basis, compounding permission remains in force unless withdrawal is clearly and deliberately made. Case-Laws VAT and Sales Tax Thu, 19 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152868