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TMI Blog2019 (2) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... te on which amendment coming into effect - Payment of tax at compounded rates - turnover tax on foreign liquor - interpretation of clauses a and b of Section 7 of the Kerala General Sales Tax Act, 1963 - context of the words “whichever is higher” at the end of clause (b) being added in the midst of the financial year - whether the amendment is to be applied from the commencement of financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se is as to the computation under Section 7 of the Kerala General Sales Tax Act, 1963 [for brevity KGST Act ] as it existed in the relevant year. Section 7 is extracted hereunder: 7. Payment of tax at compounded rates:- Notwithstanding anything contained in sub-section (2) of Section 5, any bar attached hotel, not being a star hotel of and above three star hotel, heritage hotel or club, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has an option to seek for computation either under clause (a) or (b) and if the assessee opts to pay under clause (a), then there is no question of a higher amount under clause (b) being applied. The question arose in the context of the words whichever is higher at the end of clause (b) being added in the midst of the financial year. In fact, the earlier provision only provided a variance in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be applied from the commencement. 3. The issue is no longer res integra , the same having been decided by a Division Bench of this Court reported in Hotel Alakananda v . Commercial Tax Officer [ 2018 (2) KLT 533 ]. Going by the aforesaid decision, the amendment can be applied from the commencement of the financial year and the compounded tax has to be the higher of clause (a) or (b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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