https://www.taxtmi.com/caselaws?id=161976 A works contractor seeking compounding under the Kerala General Sales Tax Act was not required to produce the contracts with awarders at the permission stage. The scheme of section 7 separates the application for permission from the later return-filing obligation: section 7(8) allows the option to be exercised by application, section 7(9) permits grant or rejection for recorded reasons, and section 7(11) requires disclosure of contracts and awarders' certificates only after permission is granted. Rule 30 governs the application procedure and does not impose production of contracts as a precondition. Rejection of the compounding application on that ground was therefore unsustainable. en-us Thu, 12 Jun 2003 00:00:00 +0530 Wed, 12 Feb 2014 16:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161976 A works contractor seeking compounding under the Kerala General Sales Tax Act was not required to produce the contracts with awarders at the permission stage. The scheme of section 7 separates the application for permission from the later return-filing obligation: section 7(8) allows the option to be exercised by application, section 7(9) permits grant or rejection for recorded reasons, and section 7(11) requires disclosure of contracts and awarders' certificates only after permission is granted. Rule 30 governs the application procedure and does not impose production of contracts as a precondition. Rejection of the compounding application on that ground was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161976