https://www.taxtmi.com/caselaws?id=332608 Additional tax in the nature of surcharge under Section 7A of the Haryana Value Added Tax Act, 2003 is linked to taxable turnover and cannot be levied where a dealer pays a lump sum under a composition scheme and taxable turnover is not determined. The Act distinguishes normal levy on taxable turnover from composition, where a fixed sum is accepted in lieu of tax payable under the Act. Because the surcharge provision and related interest depend on taxable turnover, the levy fails when the composition scheme substitutes a lump sum based on capacity, consideration, or similar criteria rather than taxable turnover. en-us Thu, 08 Sep 2016 00:00:00 +0530 Mon, 19 Sep 2016 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332608 Additional tax in the nature of surcharge under Section 7A of the Haryana Value Added Tax Act, 2003 is linked to taxable turnover and cannot be levied where a dealer pays a lump sum under a composition scheme and taxable turnover is not determined. The Act distinguishes normal levy on taxable turnover from composition, where a fixed sum is accepted in lieu of tax payable under the Act. Because the surcharge provision and related interest depend on taxable turnover, the levy fails when the composition scheme substitutes a lump sum based on capacity, consideration, or similar criteria rather than taxable turnover. Case-Laws VAT and Sales Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332608