Judgment :

Leave granted.

Appellant-M/s. Varkisons Engineers is a partnership firm having its crushing unit at Kadiyiruppu, Kolenchery, Ernakulam District. It is a registered dealer under the Kerala General Sales Tax Act, 1963 (for short, the KGST Act) as well as the Central Sales Tax Act, 1956.

In lieu of payment of tax under Section 5(1) of the KGST Act for the Assessment Year 2001-2002, appellant opted to pay turnover tax under Section 7 which provides for payment of tax at the compounded rate. In short, the appellant opted for an alternate method of taxation provided for by Section 7 of the KGST Act.

To complete chronology of events, it may be stated, that the appellant had applied for permission for payment of tax under Section 7 read with Rule 30 of the Kerala General Sales Tax Rules. That application was made on 9th April, 2001 for the Financial Year commencing from 1.4.2001 to 31.3.2002. Vide Order dated 9th April, 2001, the assessing authority granted permission to the appellant to pay tax under Section 7. That permission was granted for the full Financial Year commending from 1.4.2001 to 31.3.2002. The demand for payment of tax under Section 7 read with Rule 30 was accordi