https://www.taxtmi.com/caselaws?id=128304 Section 7-D compounding under the U.P. Trade Tax Act was treated as a simplified alternative assessment method under which the agreed lump sum is payable in lieu of the tax otherwise chargeable. State Development Tax under section 3-H was a separate levy, but it was not expressly excluded from the composition amount or made payable over and above it. Because separate collection would defeat the purpose of the compounding scheme and reintroduce turnover-based assessment, State Development Tax could not be demanded in addition to the composition amount, and the impugned circular was invalid. en-us Tue, 31 Mar 2009 00:00:00 +0530 Wed, 12 Nov 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128304 Section 7-D compounding under the U.P. Trade Tax Act was treated as a simplified alternative assessment method under which the agreed lump sum is payable in lieu of the tax otherwise chargeable. State Development Tax under section 3-H was a separate levy, but it was not expressly excluded from the composition amount or made payable over and above it. Because separate collection would defeat the purpose of the compounding scheme and reintroduce turnover-based assessment, State Development Tax could not be demanded in addition to the composition amount, and the impugned circular was invalid. Case-Laws VAT and Sales Tax Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128304