https://www.taxtmi.com/caselaws?id=247169 Under the brick kiln compounding scheme, liability is dealer-specific and cannot be avoided by relying on another firm's separate compounding arrangement for a later season. Stock remaining with the assessee at the close of one season and carried into the next was not excluded from taxable turnover merely because the business was later operated by a different entity. On the facts, the Revenue was justified in treating the transfer of such stock as a sale and taxing it in the assessee's hands, and the tax demand was upheld. en-us Fri, 11 Apr 2014 00:00:00 +0530 Sat, 03 May 2014 19:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247169 Under the brick kiln compounding scheme, liability is dealer-specific and cannot be avoided by relying on another firm's separate compounding arrangement for a later season. Stock remaining with the assessee at the close of one season and carried into the next was not excluded from taxable turnover merely because the business was later operated by a different entity. On the facts, the Revenue was justified in treating the transfer of such stock as a sale and taxing it in the assessee's hands, and the tax demand was upheld. Case-Laws VAT and Sales Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247169