https://www.taxtmi.com/caselaws?id=166519 A compounding election under the Kerala General Sales Tax Act binds the assessee once the application is accepted and tax is paid on that basis, so the assessee cannot later withdraw and seek regular assessment on actual turnover. The scheme under section 7(1)(a) is an independent option for eligible hotels and is not defeated merely because the assessee lacked three years' prior business. A later administrative clarification cannot override the statute or disturb a completed compounding arrangement for the relevant year, because instructions operate only consistently with law. en-us Thu, 23 Jun 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166519 A compounding election under the Kerala General Sales Tax Act binds the assessee once the application is accepted and tax is paid on that basis, so the assessee cannot later withdraw and seek regular assessment on actual turnover. The scheme under section 7(1)(a) is an independent option for eligible hotels and is not defeated merely because the assessee lacked three years' prior business. A later administrative clarification cannot override the statute or disturb a completed compounding arrangement for the relevant year, because instructions operate only consistently with law. Case-Laws VAT and Sales Tax Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166519