https://www.taxtmi.com/caselaws?id=157834 A valid election to pay tax under the compounding scheme under the Kerala General Sales Tax Act became binding once accepted by the assessing authority, and the assessee could not later withdraw from that option in the absence of an enabling provision. The absence of a prescribed form under section 7(15) was treated as a technical defect that did not nullify the election or the liability to pay the compounded tax. Default in payment did not require mandatory cancellation of the permission, because the authority retained discretion in enforcement. The challenge to recovery under the compounding arrangement therefore failed. en-us Tue, 20 Jun 1995 00:00:00 +0530 Fri, 11 Oct 2013 14:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157834 A valid election to pay tax under the compounding scheme under the Kerala General Sales Tax Act became binding once accepted by the assessing authority, and the assessee could not later withdraw from that option in the absence of an enabling provision. The absence of a prescribed form under section 7(15) was treated as a technical defect that did not nullify the election or the liability to pay the compounded tax. Default in payment did not require mandatory cancellation of the permission, because the authority retained discretion in enforcement. The challenge to recovery under the compounding arrangement therefore failed. Case-Laws VAT and Sales Tax Tue, 20 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157834