2009 (5) TMI 889

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..... the year 2002-03 at compounded rate under section 7(1)(a) of the Kerala General Sales Tax Act, 1963 at 200 per cent of the tax payable as conceded in the return or accounts for 2001-02 which was higher than the tax paid at compounded rate for that year. We heard Special Government Pleader appearing for the petitioner and Sri. S. Anil Kumar appearing for the respondent-assessee. The case of the Re .....

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..... viz., 2001-02. It is seen that both the first appellate authority as well as the Tribunal allowed the respondent s claim by referring to the single Bench decision of this court in Prakash Jewellery v. State of Kerala reported in [2004] 12 KTR 543 (Ker). However Special Government Pleader pointed out that this court has not in the said decision considered the scope of the main clause 7(1)(a) in .....

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..... ceding year 2001-02 or tax payable under sections 5(1) and 5A for that year whichever is higher. Admittedly the tax paid by the respondent at compounded rate under section 7(1)(a) for the year 2001-02 is less than the tax payable under sections 5(1) and 5A as per returns filed and accounts maintained for that year. The provision under section 7(1)(a) is to compare the amount of tax paid for 2001-0 .....

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