https://www.taxtmi.com/caselaws?id=161323 A dealer who elects the optional compounding scheme is taxed under that special, self-contained method, so concessions attached to the regular charging provisions cannot be imported into it. The turnover exclusion available under the general provision applies only within the regular assessment framework and does not extend to a dealer who has voluntarily chosen composition at a fixed rate. The clarification issued by the Commissioner was consistent with this statutory distinction and is therefore upheld; the dealer cannot exclude the first three lakhs of turnover while paying tax under the compounding scheme. en-us Tue, 29 Oct 2002 00:00:00 +0530 Tue, 14 Jan 2014 18:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161323 A dealer who elects the optional compounding scheme is taxed under that special, self-contained method, so concessions attached to the regular charging provisions cannot be imported into it. The turnover exclusion available under the general provision applies only within the regular assessment framework and does not extend to a dealer who has voluntarily chosen composition at a fixed rate. The clarification issued by the Commissioner was consistent with this statutory distinction and is therefore upheld; the dealer cannot exclude the first three lakhs of turnover while paying tax under the compounding scheme. Case-Laws VAT and Sales Tax Tue, 29 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161323