https://www.taxtmi.com/caselaws?id=161881 Where the record showed that the dealer had filed Form 8-AA, returned turnover on a composition basis, and later reiterated that option, the Karnataka HC held that the assessee had opted for composition under section 17(6) of the Karnataka Sales Tax Act, 1957. The assessing authority's refusal to accept that position on the mistaken premise that Form 8-AA was not on record was contrary to the record and unsustainable. The regular assessment at 10 per cent under section 5-B was therefore quashed, along with the appellate order, and the matter was directed to be concluded on the basis of composition treatment. en-us Thu, 17 Feb 2005 00:00:00 +0530 Mon, 10 Feb 2014 15:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161881 Where the record showed that the dealer had filed Form 8-AA, returned turnover on a composition basis, and later reiterated that option, the Karnataka HC held that the assessee had opted for composition under section 17(6) of the Karnataka Sales Tax Act, 1957. The assessing authority's refusal to accept that position on the mistaken premise that Form 8-AA was not on record was contrary to the record and unsustainable. The regular assessment at 10 per cent under section 5-B was therefore quashed, along with the appellate order, and the matter was directed to be concluded on the basis of composition treatment. Case-Laws VAT and Sales Tax Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161881