https://www.taxtmi.com/caselaws?id=159114 The Karnataka High Court upheld the constitutional validity of section 17(6) of the Karnataka Sales Tax Act, treating the composition scheme as an optional alternate method of taxation rather than a compulsory levy on contractors. It also upheld the retrospective amendment by Act 7 of 1997, holding that the Legislature could cure the defect earlier noticed in Gounder and Company and that the amendment did not infringe Articles 14, 19(1)(g), or 265. The court rejected the argument that acceptance of the composition scheme created a concluded contract, and noted that assessees could opt for regular assessment under the Act. en-us Mon, 15 Dec 1997 00:00:00 +0530 Fri, 15 Nov 2013 18:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159114 The Karnataka High Court upheld the constitutional validity of section 17(6) of the Karnataka Sales Tax Act, treating the composition scheme as an optional alternate method of taxation rather than a compulsory levy on contractors. It also upheld the retrospective amendment by Act 7 of 1997, holding that the Legislature could cure the defect earlier noticed in Gounder and Company and that the amendment did not infringe Articles 14, 19(1)(g), or 265. The court rejected the argument that acceptance of the composition scheme created a concluded contract, and noted that assessees could opt for regular assessment under the Act. Case-Laws VAT and Sales Tax Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159114