https://www.taxtmi.com/caselaws?id=161519 A dealer who voluntarily opts for the composition scheme under section 17(6) of the Karnataka Sales Tax Act, 1957, and obtains permission for the relevant year, is bound by that election for the full year. The scheme under section 17(6) and rule 8-B is designed as a simplified and convenient method of assessment for works-contract dealers, and it does not allow the dealer later to resile from the choice and demand item-wise scrutiny to exclude parts of the work from assessment. Having accepted the benefit of the alternate method, the dealer is precluded by conduct from withdrawing from it after the year ends. en-us Thu, 13 Nov 2003 00:00:00 +0530 Thu, 30 Jan 2014 18:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161519 A dealer who voluntarily opts for the composition scheme under section 17(6) of the Karnataka Sales Tax Act, 1957, and obtains permission for the relevant year, is bound by that election for the full year. The scheme under section 17(6) and rule 8-B is designed as a simplified and convenient method of assessment for works-contract dealers, and it does not allow the dealer later to resile from the choice and demand item-wise scrutiny to exclude parts of the work from assessment. Having accepted the benefit of the alternate method, the dealer is precluded by conduct from withdrawing from it after the year ends. Case-Laws VAT and Sales Tax Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161519