https://www.taxtmi.com/caselaws?id=161446 An assessee who opts for compounding under section 7(7A) of the Kerala General Sales Tax Act, 1963 cannot also claim the reduced SSI rate under S.R.O. No. 1728 of 1993, because that concession applies only where the taxable turnover of manufactured goods can be identified and bifurcated after regular assessment; the compounding scheme taxes the works contract turnover as a whole, so the concession was denied and the demand sustained. An order refusing revision against a demand of penal interest was also unsustainable because such a demand is revisable on merits; the refusal was set aside and the revision was restored for fresh consideration after notice and hearing. en-us Wed, 06 Mar 2002 00:00:00 +0530 Tue, 28 Jan 2014 18:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161446 An assessee who opts for compounding under section 7(7A) of the Kerala General Sales Tax Act, 1963 cannot also claim the reduced SSI rate under S.R.O. No. 1728 of 1993, because that concession applies only where the taxable turnover of manufactured goods can be identified and bifurcated after regular assessment; the compounding scheme taxes the works contract turnover as a whole, so the concession was denied and the demand sustained. An order refusing revision against a demand of penal interest was also unsustainable because such a demand is revisable on merits; the refusal was set aside and the revision was restored for fresh consideration after notice and hearing. Case-Laws VAT and Sales Tax Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161446