https://www.taxtmi.com/caselaws?id=160744 An assessee opting for compounded tax under section 7(1)(b) of the Kerala General Sales Tax Act, 1963 was not entitled to proportionate reduction for the period before commercial production commenced. The compounded levy was treated as an annual tax fixed by crushing machinery capacity, and the provision contained no substantive clause allowing reduction for non-production periods. The express proportional computation in section 7(1)(a) for gold and silver ornaments showed that such relief was deliberately omitted from clause (b). Rule 30 and Form No. 22 were held to be procedural only and could not confer a right to reduction. The full annual compounded tax liability was therefore upheld. en-us Mon, 03 Jan 2000 00:00:00 +0530 Tue, 24 Dec 2013 11:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160744 An assessee opting for compounded tax under section 7(1)(b) of the Kerala General Sales Tax Act, 1963 was not entitled to proportionate reduction for the period before commercial production commenced. The compounded levy was treated as an annual tax fixed by crushing machinery capacity, and the provision contained no substantive clause allowing reduction for non-production periods. The express proportional computation in section 7(1)(a) for gold and silver ornaments showed that such relief was deliberately omitted from clause (b). Rule 30 and Form No. 22 were held to be procedural only and could not confer a right to reduction. The full annual compounded tax liability was therefore upheld. Case-Laws VAT and Sales Tax Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160744