https://www.taxtmi.com/caselaws?id=238409 A composition scheme under the U.P. Trade Tax Act operates on an agreed tax substitute in lieu of tax otherwise payable, so a circular cannot require additional payment of State Development Tax unless there is a genuine change in the rate of tax. The text states that State Development Tax under Section 3-H was treated as an independent levy, not an altered rate of existing tax, making the circular unsustainable. It further states that related demand orders for the assessment years concerned could not stand in their present form, while the revenue authorities retained liberty to proceed in accordance with law through fresh notices. en-us Thu, 08 Aug 2013 00:00:00 +0530 Tue, 22 Oct 2013 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238409 A composition scheme under the U.P. Trade Tax Act operates on an agreed tax substitute in lieu of tax otherwise payable, so a circular cannot require additional payment of State Development Tax unless there is a genuine change in the rate of tax. The text states that State Development Tax under Section 3-H was treated as an independent levy, not an altered rate of existing tax, making the circular unsustainable. It further states that related demand orders for the assessment years concerned could not stand in their present form, while the revenue authorities retained liberty to proceed in accordance with law through fresh notices. Case-Laws VAT and Sales Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238409