https://www.taxtmi.com/caselaws?id=163937 An application for compounding under Rule 30 of the Kerala General Sales Tax Rules remains revocable until the assessing authority grants permission. Where withdrawal is made before any order approving compounding, no concluded arrangement arises and the dealer cannot be bound to pay tax at compounded rates. The text also notes that, if the dealer's monthly returns and tax payments were accepted under the regular scheme, assessment cannot proceed on the basis of a supposed compounding option. The stated result is that the assessment based on compounding could not stand and the matter had to be assessed under the regular turnover-based provision. en-us Mon, 26 May 2008 00:00:00 +0530 Sat, 06 Dec 2014 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163937 An application for compounding under Rule 30 of the Kerala General Sales Tax Rules remains revocable until the assessing authority grants permission. Where withdrawal is made before any order approving compounding, no concluded arrangement arises and the dealer cannot be bound to pay tax at compounded rates. The text also notes that, if the dealer's monthly returns and tax payments were accepted under the regular scheme, assessment cannot proceed on the basis of a supposed compounding option. The stated result is that the assessment based on compounding could not stand and the matter had to be assessed under the regular turnover-based provision. Case-Laws VAT and Sales Tax Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163937