2011 (1) TMI 1285

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.... Muraleedharan Nair and Smt. K. Hymavathy for the respondent JUDGMENT The question raised is whether the Tribunal was justified in cancelling the assessment under compounded rate opted by the assessee under section 7 of the Kerala General Sales Tax Act, 1963. We have heard the Government Pleader appearing for the petitioner and Sri Muraleedharan Nair, counsel appearing for the respondents-assess....

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....he compounding scheme applied for permission to withdraw compounded rate of payment, that is by opting for payment of tax on the actual turnover. Even though this was accepted by the assessing officer and assessments were completed based on the returns filed under section 17(4) of the Act, later based on the decision of this court in Udaya Traders v. Sales Tax Officer [1995] 99 STC 41 (Ker), which....