https://www.taxtmi.com/caselaws?id=162920 The first proviso to section 7(1)(a) of the Kerala General Sales Tax Act, 1963 requires the immediately preceding year's tax to be the basis for compounded tax, and that base must reflect the tax for the full year. Where a branch operated only for part of that year, the tax figure is to be computed proportionately for the period of actual . The proviso applies to business carried on both at the head office and at branches, since the provision makes no distinction between places of business. The assessee's attempt to exclude the branch from computation was rejected, and the compounding fee fixed by the assessing authority was upheld. en-us Wed, 22 Mar 2006 00:00:00 +0530 Wed, 19 Mar 2014 10:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162920 The first proviso to section 7(1)(a) of the Kerala General Sales Tax Act, 1963 requires the immediately preceding year's tax to be the basis for compounded tax, and that base must reflect the tax for the full year. Where a branch operated only for part of that year, the tax figure is to be computed proportionately for the period of actual . The proviso applies to business carried on both at the head office and at branches, since the provision makes no distinction between places of business. The assessee's attempt to exclude the branch from computation was rejected, and the compounding fee fixed by the assessing authority was upheld. Case-Laws VAT and Sales Tax Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162920