TaxTMI 
TaxTMI 
2018 (7) TMI 148
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....machandran , J. These applications for review have been preferred by the Deputy Commissioner and other functionaries of the of Commercial Taxes Department of the State of Kerala. 2. These applications are directed against the judgment of a Division Bench of this Court in W.A. Nos. 121, 163, 220, 229 and 413 of 2015 dated 11th of November, 2016, as per which, the judgments of the learned single Judge impugned therein were confirmed, thus dismissing the appeals. 3. We notice that the essential question placed for the consideration of the Division Bench when the above mentioned appeals were heard, was whether, under the regime relating to the compounding of tax under the Kerala General Sales Tax Act, when there is a rectification or reasse....
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....and the payment of tax at compound rate in Section 7 applicable to the case of the assessee would definitely enable the Assessingofficer to arrive the highest turnover tax payable for any of theprevious three consecutive years; taking into account the assessed tax, as modified in appeal, revision or otherproceedings. The question raised by the assessee in STRs 59 & 61 of 2012, has to be answered in favour of the Revenue and against the assessee. However, since the assessment of the earlier year 2008-09 is remanded, the determination of the highest turnover tax for the purpose of granting facility of payment of tax at compound rates would also depend on such assessment proceedings directed to be de-novo completed. In the above circumstance, ....
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....ration. 9. We notice that in Kalika Hotels and Bar [supra], a Division Bench of this Court had already concluded in a particular manner as has been extracted above. Eventhough, the judgments in these appeals were delivered after Kalika Hotels and Bar [supra] had been delivered, this fact had not been brought to the notice of the Bench, leading to a situation where the binding precedent in Bhima Jewellery's case [supra] was alone noticed, based on which, the judgments called into question herein were delivered, confirming the impugned judgments of the learned single Judge, holding that even if the assessment of the base years are modified and varied, such modification cannot be made applicable to the orders permitting compounding therea....