https://www.taxtmi.com/caselaws?id=144204 Composition of offences under the Mysore Sales Tax Act remained available where a dealer wholly omitted to issue bills or cash memoranda. The omission itself constituted a contravention, and the penalty could be calculated by treating the bill amount as the amount that should have been recorded; the levy was therefore valid. The turnover-based requirement to issue bills did not violate Article 14 because dealers above and below the prescribed threshold formed a permissible classification rationally connected with assessment and tax computation. The challenge to the levy failed, and the writ petition was rejected. en-us Thu, 23 Feb 1967 00:00:00 +0530 Mon, 22 Apr 2013 15:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144204 Composition of offences under the Mysore Sales Tax Act remained available where a dealer wholly omitted to issue bills or cash memoranda. The omission itself constituted a contravention, and the penalty could be calculated by treating the bill amount as the amount that should have been recorded; the levy was therefore valid. The turnover-based requirement to issue bills did not violate Article 14 because dealers above and below the prescribed threshold formed a permissible classification rationally connected with assessment and tax computation. The challenge to the levy failed, and the writ petition was rejected. Case-Laws VAT and Sales Tax Thu, 23 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144204