https://www.taxtmi.com/caselaws?id=383544 Composition under Section 7-D of the U.P. Trade Tax Act operated as an alternative to regular assessment once accepted, and the Assessing Authority could not impose a tax demand on a presumed sale of coal without material showing actual trading in coal. The composition order covered liability on coal purchased for use in the brick kiln, and no scheme-based limit tied to quantity or production capacity was shown. A Commissioner's circular could not override the statutory composition scheme. As the record disclosed no evidence of coal trading, abnormal consumption, or off-book sales, the demand was held unsustainable. en-us Wed, 17 Jul 2019 00:00:00 +0530 Thu, 23 Jan 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383544 Composition under Section 7-D of the U.P. Trade Tax Act operated as an alternative to regular assessment once accepted, and the Assessing Authority could not impose a tax demand on a presumed sale of coal without material showing actual trading in coal. The composition order covered liability on coal purchased for use in the brick kiln, and no scheme-based limit tied to quantity or production capacity was shown. A Commissioner's circular could not override the statutory composition scheme. As the record disclosed no evidence of coal trading, abnormal consumption, or off-book sales, the demand was held unsustainable. Case-Laws VAT and Sales Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383544