https://www.taxtmi.com/caselaws?id=189999 A dealer who voluntarily sought compounding of a sales tax offence and paid the compounding fee could not later invoke revision under the Kerala General Sales Tax Act once the competent authority accepted the offer. Acceptance of the compounding application completed the compounding transaction, leaving the dealer no longer a person entitled to object to the order. The statutory revision remedy was therefore unavailable because it is confined to a person with a legitimate grievance against the order. The distinction between compounding and assessment proceedings did not assist the dealer, and the rejection of the revisions was sustained. en-us Thu, 20 Sep 2007 00:00:00 +0530 Wed, 11 Apr 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189999 A dealer who voluntarily sought compounding of a sales tax offence and paid the compounding fee could not later invoke revision under the Kerala General Sales Tax Act once the competent authority accepted the offer. Acceptance of the compounding application completed the compounding transaction, leaving the dealer no longer a person entitled to object to the order. The statutory revision remedy was therefore unavailable because it is confined to a person with a legitimate grievance against the order. The distinction between compounding and assessment proceedings did not assist the dealer, and the rejection of the revisions was sustained. Case-Laws VAT and Sales Tax Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189999