https://www.taxtmi.com/caselaws?id=278437 The Kerala General Sales Tax Act's amended compounding provision is discussed as applying retrospectively from 01.07.2006, so the revised computation method governs dealers who had opted for compounded tax for 2006-07. The text explains that compounding remains optional, but once chosen, liability is worked out under the amended scheme using the prescribed comparison with the highest turnover tax reflected in returns, accounts or prior years. It also states that Section 7(a) and Section 7(b) are not separate taxation spheres: the higher figure under the statutory comparison controls the compounded liability. The provision is described as workable on its own terms and not violative of Articles 14 or 19(1)(g). en-us Wed, 03 Jan 2018 00:00:00 +0530 Fri, 24 Jan 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278437 The Kerala General Sales Tax Act's amended compounding provision is discussed as applying retrospectively from 01.07.2006, so the revised computation method governs dealers who had opted for compounded tax for 2006-07. The text explains that compounding remains optional, but once chosen, liability is worked out under the amended scheme using the prescribed comparison with the highest turnover tax reflected in returns, accounts or prior years. It also states that Section 7(a) and Section 7(b) are not separate taxation spheres: the higher figure under the statutory comparison controls the compounded liability. The provision is described as workable on its own terms and not violative of Articles 14 or 19(1)(g). Case-Laws VAT and Sales Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278437