https://www.taxtmi.com/caselaws?id=159064 A compounding order was treated as voluntary because the record did not show acceptable material of coercion or duress. In disputes under the Andhra Pradesh General Sales Tax Act, a charge of wilful contravention was distinguished from failure to pay tax or tax evasion, so composition was held to fall under the residuary compounding provision rather than the special provision for tax default or evasion. The penal composition scheme was construed strictly, preserving the separate operation of the residuary clause and limiting the compounding fee to the statutory ceiling for that class of offence; any excess amount was refundable. en-us Tue, 04 Jul 1995 00:00:00 +0530 Thu, 14 Nov 2013 15:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159064 A compounding order was treated as voluntary because the record did not show acceptable material of coercion or duress. In disputes under the Andhra Pradesh General Sales Tax Act, a charge of wilful contravention was distinguished from failure to pay tax or tax evasion, so composition was held to fall under the residuary compounding provision rather than the special provision for tax default or evasion. The penal composition scheme was construed strictly, preserving the separate operation of the residuary clause and limiting the compounding fee to the statutory ceiling for that class of offence; any excess amount was refundable. Case-Laws VAT and Sales Tax Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159064