https://www.taxtmi.com/caselaws?id=242611 A dealer may invoke composition notifications under Section 5-A of the Jammu and Kashmir Sales Tax Act, 1962 only if it falls within the class of assessees liable to tax under the charging provisions. Because the assessee itself denied liability to sales tax or purchase tax under Sections 4 and 4-B, it could not claim the composition benefit and then challenge the notifications in writ proceedings. The challenge was therefore misconceived, and the civil appeal was dismissed, with liberty left open to pursue objections against any demand notices before the appropriate statutory authorities. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 18 Jan 2014 10:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242611 A dealer may invoke composition notifications under Section 5-A of the Jammu and Kashmir Sales Tax Act, 1962 only if it falls within the class of assessees liable to tax under the charging provisions. Because the assessee itself denied liability to sales tax or purchase tax under Sections 4 and 4-B, it could not claim the composition benefit and then challenge the notifications in writ proceedings. The challenge was therefore misconceived, and the civil appeal was dismissed, with liberty left open to pursue objections against any demand notices before the appropriate statutory authorities. Case-Laws VAT and Sales Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242611