https://www.taxtmi.com/caselaws?id=187171 Compounding under Section 7(1)(a) was treated as an alternative mode of assessment for a dealer's business as a whole, so a gold ornaments dealer could not choose compounding for some branches and regular assessment for others; the entire turnover of all branches had to be brought within the compounding scheme. A provisional compounding approval and demand in Form No. 21A and Form No. 22 did not create contractual finality or bar revisional scrutiny, because they merged in the regular assessment and could be corrected under Section 35. The revision was therefore maintainable. en-us Wed, 11 Nov 2009 00:00:00 +0530 Mon, 09 Apr 2018 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187171 Compounding under Section 7(1)(a) was treated as an alternative mode of assessment for a dealer's business as a whole, so a gold ornaments dealer could not choose compounding for some branches and regular assessment for others; the entire turnover of all branches had to be brought within the compounding scheme. A provisional compounding approval and demand in Form No. 21A and Form No. 22 did not create contractual finality or bar revisional scrutiny, because they merged in the regular assessment and could be corrected under Section 35. The revision was therefore maintainable. Case-Laws VAT and Sales Tax Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187171