https://www.taxtmi.com/caselaws?id=378613 Separate VAT registration for different business units was available only if the prescribed conditions were met, and Rule 47(1) required the tax on the separate branches to be no less than the tax that would have been payable if they were treated as one unit. On the facts, one unit operated under the composition scheme while another carried on liquor sales, and the separate registration arrangement reduced the overall tax below the statutory threshold. The composition scheme was therefore not available for the liquor-selling branch, and the denial of ex-post facto permission together with refusal to recognise both separate VAT and composition registrations was upheld. en-us Mon, 01 Oct 2018 00:00:00 +0530 Fri, 19 Apr 2019 06:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378613 Separate VAT registration for different business units was available only if the prescribed conditions were met, and Rule 47(1) required the tax on the separate branches to be no less than the tax that would have been payable if they were treated as one unit. On the facts, one unit operated under the composition scheme while another carried on liquor sales, and the separate registration arrangement reduced the overall tax below the statutory threshold. The composition scheme was therefore not available for the liquor-selling branch, and the denial of ex-post facto permission together with refusal to recognise both separate VAT and composition registrations was upheld. Case-Laws VAT and Sales Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378613