https://www.taxtmi.com/caselaws?id=156667 A statutory composition scheme for sales tax was examined as an optional alternative to regular assessment, not as a compulsory levy. Section 26 was treated as sufficiently guided and not vague or arbitrary because it authorised lump sum payment in the public interest subject to prescribed conditions, while leaving dealers free to accept or the scheme. Rule 39-A was upheld only to the extent that it operated when a dealer opted into composition; it could not impose a mandatory levy on unwilling assessees. An assessment made on an overbroad application of the rule was quashed and remitted for fresh determination of whether the assessee had elected composition. en-us Mon, 03 Dec 1990 00:00:00 +0530 Mon, 23 Sep 2013 14:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156667 A statutory composition scheme for sales tax was examined as an optional alternative to regular assessment, not as a compulsory levy. Section 26 was treated as sufficiently guided and not vague or arbitrary because it authorised lump sum payment in the public interest subject to prescribed conditions, while leaving dealers free to accept or the scheme. Rule 39-A was upheld only to the extent that it operated when a dealer opted into composition; it could not impose a mandatory levy on unwilling assessees. An assessment made on an overbroad application of the rule was quashed and remitted for fresh determination of whether the assessee had elected composition. Case-Laws VAT and Sales Tax Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156667