https://www.taxtmi.com/caselaws?id=164102 Permission under the composite tax provision was a condition precedent to availing the scheme, and an assessee could not be treated as validly opted in merely because an application was filed within time and remained undecided. The amended rule restricting withdrawal of an application did not operate retrospectively and did not amount to deemed permission by the assessing authority. On that basis, the reassessment and its appellate affirmation were held unsustainable as they rested on an incorrect legal premise; the orders were set aside and the matter was remitted for fresh consideration in accordance with law. en-us Wed, 02 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164102 Permission under the composite tax provision was a condition precedent to availing the scheme, and an assessee could not be treated as validly opted in merely because an application was filed within time and remained undecided. The amended rule restricting withdrawal of an application did not operate retrospectively and did not amount to deemed permission by the assessing authority. On that basis, the reassessment and its appellate affirmation were held unsustainable as they rested on an incorrect legal premise; the orders were set aside and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164102