https://www.taxtmi.com/caselaws?id=332855 The Gujarat VAT composition scheme for works contracts had to be read harmoniously with the general filing rule and the later inserted special rule for ongoing contracts. While the ordinary provision required an application within 30 days from commencement, the amended provision created a separate deadline of 30.11.2006 for ongoing works contracts in the 2006-2007 year. That special time limit prevailed for the covered class of cases, so rejection of the application solely for not being filed within 30 days was unsustainable. Permission to seek composition could not be denied merely because the contract had begun earlier, where the application was within the special statutory period. en-us Fri, 23 Sep 2016 00:00:00 +0530 Wed, 28 Sep 2016 08:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332855 The Gujarat VAT composition scheme for works contracts had to be read harmoniously with the general filing rule and the later inserted special rule for ongoing contracts. While the ordinary provision required an application within 30 days from commencement, the amended provision created a separate deadline of 30.11.2006 for ongoing works contracts in the 2006-2007 year. That special time limit prevailed for the covered class of cases, so rejection of the application solely for not being filed within 30 days was unsustainable. Permission to seek composition could not be denied merely because the contract had begun earlier, where the application was within the special statutory period. Case-Laws VAT and Sales Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332855