https://www.taxtmi.com/caselaws?id=164465 Determination of installed production capacity for composition tax under section 7D of the U.P. Trade Tax Act required consideration of the dealer's reply and supporting material, not reliance only on survey and inspection reports. The High Court noted that the authority had not dealt with certificates, annual report material, declarations and contractual papers produced to support a lower installed capacity. It treated capacity assessment as a technical requiring a careful examination, and stated that an expert committee could be used where the existing material was insufficient. The impugned order was therefore held unsustainable and the matter was remitted for fresh decision on capacity and consequential composition liability. en-us Tue, 01 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164465 Determination of installed production capacity for composition tax under section 7D of the U.P. Trade Tax Act required consideration of the dealer's reply and supporting material, not reliance only on survey and inspection reports. The High Court noted that the authority had not dealt with certificates, annual report material, declarations and contractual papers produced to support a lower installed capacity. It treated capacity assessment as a technical requiring a careful examination, and stated that an expert committee could be used where the existing material was insufficient. The impugned order was therefore held unsustainable and the matter was remitted for fresh decision on capacity and consequential composition liability. Case-Laws VAT and Sales Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164465