https://www.taxtmi.com/caselaws?id=372247 Where a dealer obtains multiple compounding permissions for different periods in the same year, the earlier permission continues unless it is revised or cancelled under the Rules. In the absence of proof that the secondary machines were removed or that the assessing authority was informed of any replacement, liability could be computed on the basis of the machinery covered by the existing compounding permissions. A later compounding application for different machinery operates independently and does not by itself displace an earlier subsisting permission. The stated principle is that assessment under compounding follows the permissions actually granted unless the statutory procedure for alteration is invoked. en-us Thu, 13 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372247 Where a dealer obtains multiple compounding permissions for different periods in the same year, the earlier permission continues unless it is revised or cancelled under the Rules. In the absence of proof that the secondary machines were removed or that the assessing authority was informed of any replacement, liability could be computed on the basis of the machinery covered by the existing compounding permissions. A later compounding application for different machinery operates independently and does not by itself displace an earlier subsisting permission. The stated principle is that assessment under compounding follows the permissions actually granted unless the statutory procedure for alteration is invoked. Case-Laws VAT and Sales Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372247