https://www.taxtmi.com/caselaws?id=161087 A dealer who had earlier opted for composition of tax under section 17(6) of the Karnataka Sales Tax Act, 1957 could still seek regular assessment under section 5-B, and the assessing authority could not reject that request solely because the composition option had been exercised. The Karnataka HC treated Mycon Construction Limited as controlling authority and noted that it had recognised liberty to choose regular assessment notwithstanding an earlier composition election. On that basis, an endorsement refusing conversion to section 5-B assessment was inconsistent with the governing legal position and was unsustainable. en-us Fri, 20 Oct 2000 00:00:00 +0530 Tue, 31 Dec 2013 16:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161087 A dealer who had earlier opted for composition of tax under section 17(6) of the Karnataka Sales Tax Act, 1957 could still seek regular assessment under section 5-B, and the assessing authority could not reject that request solely because the composition option had been exercised. The Karnataka HC treated Mycon Construction Limited as controlling authority and noted that it had recognised liberty to choose regular assessment notwithstanding an earlier composition election. On that basis, an endorsement refusing conversion to section 5-B assessment was inconsistent with the governing legal position and was unsustainable. Case-Laws VAT and Sales Tax Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161087