https://www.taxtmi.com/caselaws?id=161847 Composition of tax under the Karnataka Sales Tax Act takes effect only when the assessing authority grants permission by a positive order; a pending application alone does not bind the dealer to composition. Revisional jurisdiction cannot be used to replace a regular assessment with composition-based liability unless the assessment order is itself illegal, improper, or irregular and prejudicial to the Revenue. Where the assessment was made on a lawful regular basis and the only lapse was non-disposal of the composition application, revision was not an available substitute. The revisional order was therefore unsustainable and was quashed, with refund directed in accordance with law. en-us Fri, 24 Jun 2005 00:00:00 +0530 Fri, 07 Feb 2014 18:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161847 Composition of tax under the Karnataka Sales Tax Act takes effect only when the assessing authority grants permission by a positive order; a pending application alone does not bind the dealer to composition. Revisional jurisdiction cannot be used to replace a regular assessment with composition-based liability unless the assessment order is itself illegal, improper, or irregular and prejudicial to the Revenue. Where the assessment was made on a lawful regular basis and the only lapse was non-disposal of the composition application, revision was not an available substitute. The revisional order was therefore unsustainable and was quashed, with refund directed in accordance with law. Case-Laws VAT and Sales Tax Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161847