https://www.taxtmi.com/caselaws?id=246983 Section 3-H imposes State Development Tax on dealers whose aggregate turnover under Section 3(2) crosses the statutory limit, and Section 3(2) is expressly subject to Section 18. Section 18 treats turnover as the aggregate turnover for cases where business is discontinued during the assessment year. In the context of the U.P. Trade Tax Act ceasing to apply after 31 December 2007 and the assessee thereafter falling under the VAT regime, the turnover for the period when the Trade Tax Act remained operative was computed by applying Section 18. The stated legal effect is that discontinuance by operation of law can trigger the special turnover computation for determining liability under the linked development tax provision. en-us Tue, 16 Jul 2013 00:00:00 +0530 Wed, 09 Jul 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246983 Section 3-H imposes State Development Tax on dealers whose aggregate turnover under Section 3(2) crosses the statutory limit, and Section 3(2) is expressly subject to Section 18. Section 18 treats turnover as the aggregate turnover for cases where business is discontinued during the assessment year. In the context of the U.P. Trade Tax Act ceasing to apply after 31 December 2007 and the assessee thereafter falling under the VAT regime, the turnover for the period when the Trade Tax Act remained operative was computed by applying Section 18. The stated legal effect is that discontinuance by operation of law can trigger the special turnover computation for determining liability under the linked development tax provision. Case-Laws VAT and Sales Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246983