https://www.taxtmi.com/caselaws?id=158933 Under section 47(1)(a) of the Kerala General Sales Tax Act, composition of an offence involving tax evasion is a payment made in addition to the tax otherwise payable. The composition is completed by a bilateral arrangement and payment of the compounding fee, but that amount does not include, discharge, or absorb the tax on suppressed turnover. The dealer cannot treat the composition sum as inclusive of assessed tax or seek to adjust it against the tax demand. The statutory scheme therefore preserves the underlying tax liability despite compounding of the offence. en-us Wed, 19 Jun 1996 00:00:00 +0530 Mon, 11 Nov 2013 14:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158933 Under section 47(1)(a) of the Kerala General Sales Tax Act, composition of an offence involving tax evasion is a payment made in addition to the tax otherwise payable. The composition is completed by a bilateral arrangement and payment of the compounding fee, but that amount does not include, discharge, or absorb the tax on suppressed turnover. The dealer cannot treat the composition sum as inclusive of assessed tax or seek to adjust it against the tax demand. The statutory scheme therefore preserves the underlying tax liability despite compounding of the offence. Case-Laws VAT and Sales Tax Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158933