https://www.taxtmi.com/caselaws?id=159515 A dealer who elected a lump sum composition arrangement under section 7-D of the U.P. Sales Tax Act was bound by that election and could not later resile from it by claiming nil or reduced turnover. The liability under the composition scheme arose from the agreed lump sum, not from actual business turnover, so the dealer could not avoid the assessed tax on the basis of no turnover. The further plea that acceptance of the offer was absent or delayed involved disputed facts and the existence of an enforceable contract, which was not suitable for writ determination. Relief was refused. en-us Tue, 21 Jul 1992 00:00:00 +0530 Tue, 26 Nov 2013 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159515 A dealer who elected a lump sum composition arrangement under section 7-D of the U.P. Sales Tax Act was bound by that election and could not later resile from it by claiming nil or reduced turnover. The liability under the composition scheme arose from the agreed lump sum, not from actual business turnover, so the dealer could not avoid the assessed tax on the basis of no turnover. The further plea that acceptance of the offer was absent or delayed involved disputed facts and the existence of an enforceable contract, which was not suitable for writ determination. Relief was refused. Case-Laws VAT and Sales Tax Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159515