https://www.taxtmi.com/caselaws?id=158933 The Kerala High Court dismissed the tax revision petition challenging the Appellate Tribunal's decision that the compounding fee paid under section 47(1)(a) of the Kerala General Sales Tax Act, 1963 cannot be deducted from the sales tax payable by the dealer. The Court emphasized that the compounding fee is separate from the tax amount and must be paid in addition to the tax sought to be evaded. The judgment clarified that the dealer must still pay the tax due even after compounding the offense, upholding the Tribunal's decision. 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 The Kerala High Court dismissed the tax revision petition challenging the Appellate Tribunal's decision that the compounding fee paid under section 47(1)(a) of the Kerala General Sales Tax Act, 1963 cannot be deducted from the sales tax payable by the dealer. The Court emphasized that the compounding fee is separate from the tax amount and must be paid in addition to the tax sought to be evaded. The judgment clarified that the dealer must still pay the tax due even after compounding the offense, upholding the Tribunal's decision. Case-Laws VAT and Sales Tax Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158933