https://www.taxtmi.com/caselaws?id=233732 A special compounding refusal power confined to dealers within the Section 8(f) class could not be used against a dealer governed by Section 8(b). The rejection of the application for tax payment at the compounded rate was therefore unsustainable because the statutory basis invoked did not apply to the dealer's category. As the rejection itself was invalid, the Tribunal's view that the appeal was not maintainable became immaterial. The impugned rejection was quashed and the assessing authority was directed to reconsider the compounding request on merits within the stipulated time. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 19 Jul 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233732 A special compounding refusal power confined to dealers within the Section 8(f) class could not be used against a dealer governed by Section 8(b). The rejection of the application for tax payment at the compounded rate was therefore unsustainable because the statutory basis invoked did not apply to the dealer's category. As the rejection itself was invalid, the Tribunal's view that the appeal was not maintainable became immaterial. The impugned rejection was quashed and the assessing authority was directed to reconsider the compounding request on merits within the stipulated time. Case-Laws VAT and Sales Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233732