https://www.taxtmi.com/caselaws?id=161445 Compounded tax under section 7(1) of the Kerala General Sales Tax Act is only an alternative mode of discharging the tax otherwise payable under section 5(1), so additional sales tax under section 5D applies to that compounded liability. Although a demand over and above the tax admitted in the return would ordinarily require assessment with notice and opportunity of objection rather than form 14D alone, the Court upheld the notices because the liability was fully contested and conclusively determined on merits, leaving no need for remand or separate assessment proceedings. en-us Thu, 11 Apr 2002 00:00:00 +0530 Tue, 28 Jan 2014 18:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161445 Compounded tax under section 7(1) of the Kerala General Sales Tax Act is only an alternative mode of discharging the tax otherwise payable under section 5(1), so additional sales tax under section 5D applies to that compounded liability. Although a demand over and above the tax admitted in the return would ordinarily require assessment with notice and opportunity of objection rather than form 14D alone, the Court upheld the notices because the liability was fully contested and conclusively determined on merits, leaving no need for remand or separate assessment proceedings. Case-Laws VAT and Sales Tax Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161445