https://www.taxtmi.com/caselaws?id=187287 A dealer who elects to pay sales tax in a lump sum under Section 7-D of the U.P. Sales Tax Act remains bound by that election, because the liability is founded on the agreed fixed amount and not on actual turnover. Closure of the unit, nil turnover, or turnover lower than expected does not the dealer from the election once validly made. A further contention that the offer was not accepted within the stipulated time was treated as dependent on disputed facts and was not examined in writ proceedings. The article thus affirms the binding nature of the lump sum option and limits factual challenges to its formation in writ jurisdiction. en-us Thu, 24 Jan 1991 00:00:00 +0530 Mon, 17 Oct 2016 14:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187287 A dealer who elects to pay sales tax in a lump sum under Section 7-D of the U.P. Sales Tax Act remains bound by that election, because the liability is founded on the agreed fixed amount and not on actual turnover. Closure of the unit, nil turnover, or turnover lower than expected does not the dealer from the election once validly made. A further contention that the offer was not accepted within the stipulated time was treated as dependent on disputed facts and was not examined in writ proceedings. The article thus affirms the binding nature of the lump sum option and limits factual challenges to its formation in writ jurisdiction. Case-Laws VAT and Sales Tax Thu, 24 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187287