https://www.taxtmi.com/caselaws?id=162917 A composition scheme under section 7D of the U.P. Trade Tax Act was construed according to its express conditions, and prior registration in 1993-94 was held not to be an implied eligibility requirement for 1994-95. The court also held that section 18(2), which deals with assessment of new or reconstituted firms, could not be used to proportionately inflate a new dealer's actual turnover to defeat eligibility under the scheme. On the reported facts, no deliberate suppression was established. The exclusion from the composition scheme was therefore held unsustainable, and the revisional and tribunal orders were set aside. en-us Fri, 10 Mar 2006 00:00:00 +0530 Wed, 19 Mar 2014 10:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162917 A composition scheme under section 7D of the U.P. Trade Tax Act was construed according to its express conditions, and prior registration in 1993-94 was held not to be an implied eligibility requirement for 1994-95. The court also held that section 18(2), which deals with assessment of new or reconstituted firms, could not be used to proportionately inflate a new dealer's actual turnover to defeat eligibility under the scheme. On the reported facts, no deliberate suppression was established. The exclusion from the composition scheme was therefore held unsustainable, and the revisional and tribunal orders were set aside. Case-Laws VAT and Sales Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162917