https://www.taxtmi.com/caselaws?id=171718 A distinct statutory levy does not amount to a change in the rate of an existing tax for a composition scheme unless the statute expressly alters the pre-existing rate or measure. The Supreme Court held that the State Development Tax introduced under amended Section 3-H was a separate charge with its own charging mechanism, not a mere enhancement of tax rate under the proviso to Section 7-D of the Uttar Pradesh Trade Tax Act, 1948. The circular treating it as a rate change and requiring dealers under composition to pay the additional levy was based on an legal premise and was invalid; the High Court's quashing of the circular and related assessments was affirmed. en-us Tue, 26 Feb 2013 00:00:00 +0530 Fri, 28 Aug 2015 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171718 A distinct statutory levy does not amount to a change in the rate of an existing tax for a composition scheme unless the statute expressly alters the pre-existing rate or measure. The Supreme Court held that the State Development Tax introduced under amended Section 3-H was a separate charge with its own charging mechanism, not a mere enhancement of tax rate under the proviso to Section 7-D of the Uttar Pradesh Trade Tax Act, 1948. The circular treating it as a rate change and requiring dealers under composition to pay the additional levy was based on an legal premise and was invalid; the High Court's quashing of the circular and related assessments was affirmed. Case-Laws VAT and Sales Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171718