https://www.taxtmi.com/caselaws?id=272838 Composition permission under the Gujarat VAT regime could not be denied merely because the contractor used self-manufactured grit from black trap on which no tax was separately paid. The Court read Section 14A and Rule 28(8)(b)(vi-a)(2) harmoniously with the charging and exemption provisions, holding that the rule requires tax to have been payable under the Act, not paid where no taxable event had arisen. It also held that there was no disclosure obligation regarding self-manufacture of inputs, and that a subordinate rule could not create an ineligibility for composition beyond the parent Act. The cancellation notices were therefore unsustainable and were set aside. en-us Fri, 23 Feb 2018 00:00:00 +0530 Sun, 20 May 2018 21:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272838 Composition permission under the Gujarat VAT regime could not be denied merely because the contractor used self-manufactured grit from black trap on which no tax was separately paid. The Court read Section 14A and Rule 28(8)(b)(vi-a)(2) harmoniously with the charging and exemption provisions, holding that the rule requires tax to have been payable under the Act, not paid where no taxable event had arisen. It also held that there was no disclosure obligation regarding self-manufacture of inputs, and that a subordinate rule could not create an ineligibility for composition beyond the parent Act. The cancellation notices were therefore unsustainable and were set aside. Case-Laws VAT and Sales Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272838