https://www.taxtmi.com/caselaws?id=187286 Acceptance of a composition application under the U.P. Trade Tax compounding scheme displaced ordinary assessment for the agreed period, and could be revoked only on the scheme's specified ground of concealment or wrong particulars by the empowered authority. The cancellation was invalid because no concealment, misrepresentation, or furnishing of wrong details was established, and the order was passed by an authority lacking power under the scheme. Since the compounding arrangement remained in force, assessment proceedings under Section 21 could not be sustained. The writ petition was allowed and both the cancellation and assessment orders were set aside. en-us Tue, 03 May 2005 00:00:00 +0530 Mon, 17 Oct 2016 14:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187286 Acceptance of a composition application under the U.P. Trade Tax compounding scheme displaced ordinary assessment for the agreed period, and could be revoked only on the scheme's specified ground of concealment or wrong particulars by the empowered authority. The cancellation was invalid because no concealment, misrepresentation, or furnishing of wrong details was established, and the order was passed by an authority lacking power under the scheme. Since the compounding arrangement remained in force, assessment proceedings under Section 21 could not be sustained. The writ petition was allowed and both the cancellation and assessment orders were set aside. Case-Laws VAT and Sales Tax Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187286