https://www.taxtmi.com/caselaws?id=167852 Under the Karnataka VAT composition scheme, a valid and uncancelled composition registration certificate must be given effect during the relevant period. The revenue cannot deny composition benefits and apply the regular tax rate merely because one line of business accounts for a larger share of turnover, where the dealers were operating hotel business under the subsisting certificate. The commentary notes that small turnover from coffee, tea and snacks did not justify ignoring the certificate, and that the revisional approach based only on turnover composition was unsustainable in law. en-us Thu, 04 Oct 2012 00:00:00 +0530 Tue, 06 Jan 2015 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167852 Under the Karnataka VAT composition scheme, a valid and uncancelled composition registration certificate must be given effect during the relevant period. The revenue cannot deny composition benefits and apply the regular tax rate merely because one line of business accounts for a larger share of turnover, where the dealers were operating hotel business under the subsisting certificate. The commentary notes that small turnover from coffee, tea and snacks did not justify ignoring the certificate, and that the revisional approach based only on turnover composition was unsustainable in law. Case-Laws VAT and Sales Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167852