https://www.taxtmi.com/caselaws?id=252277 A dealer validly opting for composition under section 7 of the Kerala General Sales Tax Act, 1963 pays tax under an alternative compounding mechanism that operates notwithstanding the regular assessment scheme under section 5. Additional sales tax under section 5D is confined to tax payable under sections 5 and 5A, so it does not extend to a dealer assessed on the compounded rate basis. The effect is that a composition dealer is outside the charging scope of section 5D while the composition option remains valid. en-us Thu, 09 Jan 2014 00:00:00 +0530 Mon, 10 Dec 2018 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252277 A dealer validly opting for composition under section 7 of the Kerala General Sales Tax Act, 1963 pays tax under an alternative compounding mechanism that operates notwithstanding the regular assessment scheme under section 5. Additional sales tax under section 5D is confined to tax payable under sections 5 and 5A, so it does not extend to a dealer assessed on the compounded rate basis. The effect is that a composition dealer is outside the charging scope of section 5D while the composition option remains valid. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252277