https://www.taxtmi.com/caselaws?id=128856 Composition under the sales tax scheme had to be exercised while the liability remained open and before assessment was completed, because "tax payable" referred to liability arising under the charging provision, not merely the amount finally quantified on assessment. The State Government was competent to prescribe the manner for invoking composition, including requiring an application within a fixed period, since that procedure was part of the notified scheme. A time-limit supported by an express power to extend time was not unreasonable or ultra vires. The composition notification was therefore treated as valid, and the option had to be taken in the manner and within the time prescribed. en-us Tue, 28 Jan 1964 00:00:00 +0530 Fri, 12 Apr 2013 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128856 Composition under the sales tax scheme had to be exercised while the liability remained open and before assessment was completed, because "tax payable" referred to liability arising under the charging provision, not merely the amount finally quantified on assessment. The State Government was competent to prescribe the manner for invoking composition, including requiring an application within a fixed period, since that procedure was part of the notified scheme. A time-limit supported by an express power to extend time was not unreasonable or ultra vires. The composition notification was therefore treated as valid, and the option had to be taken in the manner and within the time prescribed. Case-Laws VAT and Sales Tax Tue, 28 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128856