ORDER

Harisankar V. Menon, J An assessee under the provisions of the Kerala Value Added Tax Act, 2003 (for short, the ‘Act’) is the revision petitioner herein. The assessee is stated to be a jeweller. It started business during January, 2013. For the year 2012-13, the assessee paid tax under the regular stream. For the year 2013-14 also, the tax was satisfied under the regular scheme, since in the previous year (2012-13), the assessee did not have business for the whole year. However, for the year 2014-15, the petitioner-assessee opted to pay tax at the compounded rates as prescribed under Section 8 (f) of the Act by filing an appropriate application. The afore application was the preferred offering to satisfy tax at 150% of the tax paid for the previous year 2013-14. But, the assessing authority fixed the compounded liability for the period 2014-15, also reckoning the purchase tax payable under Section 6 (2) of the Act for the per