https://www.taxtmi.com/caselaws?id=161652 A dealer in gold or silver ornaments who opts for compounding under section 7 of the Kerala General Sales Tax Act, 1963 remains liable for additional sales tax under section 5D, because the compounding scheme covers only the tax payable under sections 5 and 5A and does not expressly exclude the later levy. The demand for additional tax and interest was also sustained despite the absence of a separate assessment order, as the liability was already admitted and the quantified demand was ascertainable from the monthly tax basis. Interest was recoverable on unpaid tax that had become due. en-us Thu, 27 Nov 2003 00:00:00 +0530 Mon, 03 Feb 2014 15:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161652 A dealer in gold or silver ornaments who opts for compounding under section 7 of the Kerala General Sales Tax Act, 1963 remains liable for additional sales tax under section 5D, because the compounding scheme covers only the tax payable under sections 5 and 5A and does not expressly exclude the later levy. The demand for additional tax and interest was also sustained despite the absence of a separate assessment order, as the liability was already admitted and the quantified demand was ascertainable from the monthly tax basis. Interest was recoverable on unpaid tax that had become due. Case-Laws VAT and Sales Tax Thu, 27 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161652