IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 ST.Rev..No. 378 of 2008() ------------------------- TA.50/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER/ASSESSEE --------------------------------------- N.P.NANU, PROPRIETOR, M/S.PRAKASH JEWELLERY, KUTHUPARAMBA. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENT(S): REVENUE ---------------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 11/03/2009, THE COURT ON 11/03/2009 PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.378 of 2008 .................................................................... Dated this the 11th day of March, 2009. ORDER Ramachandran Nair, J. The question raised is whether assessments made at compounded rate under Section 7(1) of the KGST Act is liable to be revised based on modification of assessment made for earlier years which was the basis of compounding. There is no dispute that the earlier year's assessment is revised under Section 19 and the tax originally paid was enhanced and petitioner has paid such tax. Since liability under compounding is based on the tax payable as conceded in the return or the tax paid, petitioner is liable to pay tax at compounded rate based on assessed tax of the preceding years irrespective of whether such tax was conceded in the return or not. Consequently the revision is dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms