Section 7 of the Kerala General Sales Tax Act, 1963 —Compounded Rate – These revisions filed by an assessee who is eligible to pay tax at compounded rate under Section 7 of the Kerala General Sales Tax Act, 1963. It is also not in dispute that the assessee is one who has a bar attached hotel of and below two stars. The assessee applied for payment of tax at compounded rate. That application was not rejected. The revisionist submitted that what has been offered is not merely the option to pay tax at compounded rate, but to pay such compounded rate of tax dependent on Clause (a) and not Clause (b) of S. 7(1)(i) of the Act.
Held that:- The Hon’ble High Court held that there is no question of the assessee opting either for a particular rate of tax or for opting as between Clauses (a) and (b) of S. 7(1)(i) of the Act.—Kalyan Tourist Home Vs State of Kerala [2017] 01 TAXLOK.COM 085 (Kerala)