https://www.taxtmi.com/caselaws?id=159927 Compounding under the Kerala General Sales Tax Act was treated as final and conclusive between the parties, so the Deputy Commissioner could not invoke suo motu revisional power to reopen the matter and increase the compounding fee on the ground that the suppression was of a larger magnitude. The note states that acceptance of the suppression detected at inspection was implicit in the compounding order, and the revisional jurisdiction under section 35 could not be used to reassess the same concluded issue. Reopening and enhancement of the fee were therefore impermissible, and the assessee succeeded. en-us Wed, 07 Oct 1998 00:00:00 +0530 Thu, 05 Dec 2013 16:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159927 Compounding under the Kerala General Sales Tax Act was treated as final and conclusive between the parties, so the Deputy Commissioner could not invoke suo motu revisional power to reopen the matter and increase the compounding fee on the ground that the suppression was of a larger magnitude. The note states that acceptance of the suppression detected at inspection was implicit in the compounding order, and the revisional jurisdiction under section 35 could not be used to reassess the same concluded issue. Reopening and enhancement of the fee were therefore impermissible, and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159927