https://www.taxtmi.com/caselaws?id=383427 State development tax could not be levied in addition to the composition amount payable under the compounding scheme for tax discharge under the UP Trade Tax Act. The composition scheme was treated as a simplified mode of settling the tax liability in lieu of the tax otherwise payable, and the earlier interpretation applied that Section 3H did not override Section 7D unless the scheme expressly said so. Because the scheme did not provide for separate recovery of State development tax, and separate turnover examination would defeat the object of compounding, the additional levy was unsustainable. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 07:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383427 State development tax could not be levied in addition to the composition amount payable under the compounding scheme for tax discharge under the UP Trade Tax Act. The composition scheme was treated as a simplified mode of settling the tax liability in lieu of the tax otherwise payable, and the earlier interpretation applied that Section 3H did not override Section 7D unless the scheme expressly said so. Because the scheme did not provide for separate recovery of State development tax, and separate turnover examination would defeat the object of compounding, the additional levy was unsustainable. Case-Laws VAT and Sales Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383427