https://www.taxtmi.com/caselaws?id=162905 A dealer under the Haryana VAT composition scheme has a statutory right to withdraw from the lump sum option when the tax rate on the commodity dealt in is revised. Rule 46(3) is expressed in plain and unqualified terms, and no further requirement that the dealer prove prejudice from the revision can be read into it. On the stated facts, the rate change on plywood and plyboard triggered the rule, so the dealer could opt out of the composition scheme from the next quarter and the refusal to permit withdrawal was unsustainable. en-us Fri, 01 Dec 2006 00:00:00 +0530 Tue, 18 Mar 2014 18:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162905 A dealer under the Haryana VAT composition scheme has a statutory right to withdraw from the lump sum option when the tax rate on the commodity dealt in is revised. Rule 46(3) is expressed in plain and unqualified terms, and no further requirement that the dealer prove prejudice from the revision can be read into it. On the stated facts, the rate change on plywood and plyboard triggered the rule, so the dealer could opt out of the composition scheme from the next quarter and the refusal to permit withdrawal was unsustainable. Case-Laws VAT and Sales Tax Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162905