https://www.taxtmi.com/caselaws?id=154387 Section 7 of the Tamil Nadu General Sales Tax Act was held not to prescribe any time-limit for opting for compounding, and earlier Division Bench rulings were followed to hold that the option could be exercised any time before final assessment, provided it was done within a reasonable time. Rule 15(1) of the Tamil Nadu General Sales Tax Rules was not treated as fixing a mandatory earlier filing deadline. On that basis, the assessee was held entitled to assessment under section 7, and the Tribunal's contrary view was set aside. en-us Thu, 25 Aug 1983 00:00:00 +0530 Mon, 19 Aug 2013 14:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154387 Section 7 of the Tamil Nadu General Sales Tax Act was held not to prescribe any time-limit for opting for compounding, and earlier Division Bench rulings were followed to hold that the option could be exercised any time before final assessment, provided it was done within a reasonable time. Rule 15(1) of the Tamil Nadu General Sales Tax Rules was not treated as fixing a mandatory earlier filing deadline. On that basis, the assessee was held entitled to assessment under section 7, and the Tribunal's contrary view was set aside. Case-Laws VAT and Sales Tax Thu, 25 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154387