https://www.taxtmi.com/caselaws?id=346812 Compounded tax under the Kerala Value Added Tax Act applies to a metal crusher unit only after the dealer applies for that treatment and the department accepts the application and permits payment on that basis. Without such acceptance, the dealer remains under the regular assessment method under Section 6. As the assessee's application was not acted upon, liability could not be fastened under the compounded regime, and prior payment under the regular method negated the differential demand. The impugned notices demanding compounded tax were therefore unsustainable and were quashed in favour of the assessee. en-us Tue, 18 Jul 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346812 Compounded tax under the Kerala Value Added Tax Act applies to a metal crusher unit only after the dealer applies for that treatment and the department accepts the application and permits payment on that basis. Without such acceptance, the dealer remains under the regular assessment method under Section 6. As the assessee's application was not acted upon, liability could not be fastened under the compounded regime, and prior payment under the regular method negated the differential demand. The impugned notices demanding compounded tax were therefore unsustainable and were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346812