https://www.taxtmi.com/caselaws?id=162761 A dealer or contractor who voluntarily opts for composition of tax under section 20 of the Assam Value Added Tax Act, 2003 cannot also seek reduced or nil tax deduction at source under section 47(1)(b)(i). The statutory scheme treats the composition regime and the deduction-certificate mechanism as distinct and mutually exclusive, so permitting both would defeat the composition provision. The prescribed authority is the delegated authority competent to consider section 47 applications, but once composition permission has been granted, the applicant is estopped from pursuing the separate deduction benefit. The earlier direction to consider the section 47 application was therefore liable to be recalled. en-us Mon, 19 Mar 2007 00:00:00 +0530 Thu, 13 Mar 2014 18:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162761 A dealer or contractor who voluntarily opts for composition of tax under section 20 of the Assam Value Added Tax Act, 2003 cannot also seek reduced or nil tax deduction at source under section 47(1)(b)(i). The statutory scheme treats the composition regime and the deduction-certificate mechanism as distinct and mutually exclusive, so permitting both would defeat the composition provision. The prescribed authority is the delegated authority competent to consider section 47 applications, but once composition permission has been granted, the applicant is estopped from pursuing the separate deduction benefit. The earlier direction to consider the section 47 application was therefore liable to be recalled. Case-Laws VAT and Sales Tax Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162761