https://www.taxtmi.com/caselaws?id=221955 State Development Tax could not be levied on a contractor who had opted for compounding under section 7-D of the U.P. Trade Tax Act. Relying on an earlier Division Bench ruling, the HC held that such tax cannot be levied or realised from contractors covered by the compounding scheme, and the additional demand was therefore unsustainable for the relevant assessment year. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sat, 06 Apr 2013 20:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221955 State Development Tax could not be levied on a contractor who had opted for compounding under section 7-D of the U.P. Trade Tax Act. Relying on an earlier Division Bench ruling, the HC held that such tax cannot be levied or realised from contractors covered by the compounding scheme, and the additional demand was therefore unsustainable for the relevant assessment year. Case-Laws VAT and Sales Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221955