https://www.taxtmi.com/caselaws?id=156426 Composition for violation of section 30(8) was treated as a penalty for issuing spurious sale bills, not as a case of tax non-payment or evasion. A later assessment order deleting the disputed turnover did not disturb the basis of the composition order. For fixing the maximum composition amount, section 32(1)(a) applied only to offences involving failure to pay or evasion of tax recoverable under the Act, while section 32(1)(b) governed other offences. On that footing, the offence fell under clause (b), and the amount collected could not exceed the then-applicable limit of Rs. 1,000; the excess was refundable. en-us Wed, 29 Nov 1989 00:00:00 +0530 Thu, 19 Sep 2013 15:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156426 Composition for violation of section 30(8) was treated as a penalty for issuing spurious sale bills, not as a case of tax non-payment or evasion. A later assessment order deleting the disputed turnover did not disturb the basis of the composition order. For fixing the maximum composition amount, section 32(1)(a) applied only to offences involving failure to pay or evasion of tax recoverable under the Act, while section 32(1)(b) governed other offences. On that footing, the offence fell under clause (b), and the amount collected could not exceed the then-applicable limit of Rs. 1,000; the excess was refundable. Case-Laws VAT and Sales Tax Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156426