https://www.taxtmi.com/caselaws?id=263588 A composition scheme for brick kiln tax was upheld as valid because Section 6 of the U.P. Value Added Tax Act, 2008 permits compounding subject to the statute and State directions, and no constitutional or statutory infirmity was shown. Regular assessment already completed for 1.1.2008 to 31.3.2008 could not be displaced by invoking compounding, as the scheme is an alternative mode of taxation, not a second assessment mechanism. Part-period composition for 1.4.2008 to 30.9.2008 was also unavailable because the scheme covered the entire fixed season and contained no express provision for bifurcation or proportionate relief. en-us Thu, 03 Sep 2015 00:00:00 +0530 Sat, 05 Sep 2015 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263588 A composition scheme for brick kiln tax was upheld as valid because Section 6 of the U.P. Value Added Tax Act, 2008 permits compounding subject to the statute and State directions, and no constitutional or statutory infirmity was shown. Regular assessment already completed for 1.1.2008 to 31.3.2008 could not be displaced by invoking compounding, as the scheme is an alternative mode of taxation, not a second assessment mechanism. Part-period composition for 1.4.2008 to 30.9.2008 was also unavailable because the scheme covered the entire fixed season and contained no express provision for bifurcation or proportionate relief. Case-Laws VAT and Sales Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263588