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    <title>sale of exempt goods liable to tax for composition dealer</title>
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    <description>The forum presents two operative positions: one that the composition scheme liability is computed on aggregate turnover, which includes exempt supplies so composition tax must be paid inclusive of exempt supplies on mixed bills; and a contrasting view that, following an amendment to the composition rules, the composition levy should be computed on the turnover of taxable supplies only.</description>
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      <description>The forum presents two operative positions: one that the composition scheme liability is computed on aggregate turnover, which includes exempt supplies so composition tax must be paid inclusive of exempt supplies on mixed bills; and a contrasting view that, following an amendment to the composition rules, the composition levy should be computed on the turnover of taxable supplies only.</description>
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