https://www.taxtmi.com/caselaws?id=163887 An agreement accepted under the U.P. Trade Tax Act's composition scheme under section 7D is treated as a binding arrangement once the dealer opts in and the assessing authority accepts it. Section 10B confers revisional power only over orders of subordinate authorities, not over a composition agreement itself. The scheme permits cancellation only where concealment of facts or wrong particulars is established, and no such basis was shown. The revisional authority therefore could not use section 10B to cancel or alter the composition arrangement, and the revisional orders were unsustainable. en-us Mon, 06 Nov 2006 00:00:00 +0530 Sat, 12 Apr 2014 13:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163887 An agreement accepted under the U.P. Trade Tax Act's composition scheme under section 7D is treated as a binding arrangement once the dealer opts in and the assessing authority accepts it. Section 10B confers revisional power only over orders of subordinate authorities, not over a composition agreement itself. The scheme permits cancellation only where concealment of facts or wrong particulars is established, and no such basis was shown. The revisional authority therefore could not use section 10B to cancel or alter the composition arrangement, and the revisional orders were unsustainable. Case-Laws VAT and Sales Tax Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163887