2015 (12) TMI 1633

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.....PHILIP J.VETTICKATTU  ,SRI.B.PREMNATH (E) For the Respondent : BY GOVERNMENT PLEADER SMT.LILLY.K.T. A.K.JAYASANKARAN NAMBIAR, J. J U D G M E N T The petitioner, who is conducting a quarry and crusher unit had opted to pay tax at the compounded rate under Section 8(b) of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act') for the period 2015-2016. It is the ....

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....er at the commencement of the assessment year was voluntary and was not a coerced one. For reasons best known to the petitioner, he had opted to pay tax at the compounded rate under Section 8(b) and thereby undertaken to pay tax at a specified rate for the entire year in lieu of the normal procedure for assessment contemplated under Section 6 of the KVAT Act. Having exercised his option to pay tax....