Closure of Branch irrelevant for Determination of Tax Liability under KVAT on Compounding basis

Assistant Commissioner (KVAT) Vs Kunnathukalathil Jewellers (Kerala High Court) Explanation 8 ot Section 8(f) of Kerala Value Added Tax Act, 2003 provided for deduction of the business of a branch which had remained closed during the whole of the year 2009-10. There is no absurdity in the provision nor can it be found unworkable. Hardship, definitely could be pleaded but is no ground against the taxing statute especially one which provided an alternate mode from that of the rigour of a regular assessment which also was available as an alternative option. The assessee had a choice not to opt un...