https://www.taxtmi.com/caselaws?id=156971 Section 7(14) of the Kerala General Sales Tax Act permits compounding only as a substitute method for collecting sales tax on arrack turnover, not as an exemption from other distinct fiscal levies. The compounded amount remains sales tax in substance, and surcharge under the Kerala Surcharge on Taxes Act and turnover tax under section 5(2A) continue to apply unless the statute expressly excludes them. The provision merely replaces full turnover-based assessment with a notional lump-sum computation and does not absorb separate statutory imposts. The challenge to the additional demands therefore failed, and the impugned surcharge and turnover tax liabilities were upheld. en-us Fri, 19 Mar 1993 00:00:00 +0530 Thu, 26 Sep 2013 17:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156971 Section 7(14) of the Kerala General Sales Tax Act permits compounding only as a substitute method for collecting sales tax on arrack turnover, not as an exemption from other distinct fiscal levies. The compounded amount remains sales tax in substance, and surcharge under the Kerala Surcharge on Taxes Act and turnover tax under section 5(2A) continue to apply unless the statute expressly excludes them. The provision merely replaces full turnover-based assessment with a notional lump-sum computation and does not absorb separate statutory imposts. The challenge to the additional demands therefore failed, and the impugned surcharge and turnover tax liabilities were upheld. Case-Laws VAT and Sales Tax Fri, 19 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156971