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    <title>2021 (7) TMI 859 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court dismissed the writ petition, upholding the authorities&#039; decision to include turnover from the VAT regime as part of the &quot;preceding financial year&quot; for the composite scheme under Section 10(1) of the GST Act. The petitioner&#039;s attempt to exclude VAT turnover was rejected, affirming the demand for GST at 28% from 1.7.2017. The court found the Department&#039;s actions legal, emphasizing the transition to GST aimed at tax uniformity and preventing evasion.</description>
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    <pubDate>Wed, 11 Nov 2020 00:00:00 +0530</pubDate>
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      <description>The court dismissed the writ petition, upholding the authorities&#039; decision to include turnover from the VAT regime as part of the &quot;preceding financial year&quot; for the composite scheme under Section 10(1) of the GST Act. The petitioner&#039;s attempt to exclude VAT turnover was rejected, affirming the demand for GST at 28% from 1.7.2017. The court found the Department&#039;s actions legal, emphasizing the transition to GST aimed at tax uniformity and preventing evasion.</description>
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