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    <title>1998 (10) TMI 521 - KERALA HIGH COURT</title>
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    <description>Compounding under the Kerala General Sales Tax Act conclusively settles the suppression accepted when the compounding order is made. Suo motu revisional power cannot be used to reopen that concluded matter merely because the suppression is later considered larger or a higher compounding fee is thought appropriate. Reopening and enhancement of the compounding fee are therefore impermissible after compounding.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159927</link>
      <description>Compounding under the Kerala General Sales Tax Act conclusively settles the suppression accepted when the compounding order is made. Suo motu revisional power cannot be used to reopen that concluded matter merely because the suppression is later considered larger or a higher compounding fee is thought appropriate. Reopening and enhancement of the compounding fee are therefore impermissible after compounding.</description>
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      <pubDate>Wed, 07 Oct 1998 00:00:00 +0530</pubDate>
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