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VAT and Sales Tax

Benefit of Composition Tax - dealer selling Liquor - Merely...

Liquor dealers can't claim automatic composition tax benefits u/s 15 by merely separating turnover for different goods.

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VAT and Sales Tax December 13, 2017 Case Laws HC
Benefit of Composition Tax - dealer selling Liquor - Merely because the petitioner - assessee can bifurcate the turnover relating to different commodities and the Respondent-Assessing Authority can also verify the same, it does not entitle the petitioner-assessee to claim blanket benefit of composition under Section 15 of the Act. - HC

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Acts Income Tax