https://www.taxtmi.com/caselaws?id=438660 A composition scheme under the Rajasthan Value Added Tax Act, 2003 that permits lump-sum tax payment for sales within the State cannot be read to include export sales in the gross turnover base for computing the composition amount. Read with Articles 265 and 286 of the Constitution, the scheme does not authorise levy on export sales, and export turnover must be excluded from the calculation. An earlier Revenue decision was treated as distinguishable because it arose under a different tax regime and did not consider section 5 of the 2003 Act or the wording of the 2006 scheme. en-us Tue, 16 May 2023 00:00:00 +0530 Wed, 07 Jun 2023 08:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438660 A composition scheme under the Rajasthan Value Added Tax Act, 2003 that permits lump-sum tax payment for sales within the State cannot be read to include export sales in the gross turnover base for computing the composition amount. Read with Articles 265 and 286 of the Constitution, the scheme does not authorise levy on export sales, and export turnover must be excluded from the calculation. An earlier Revenue decision was treated as distinguishable because it arose under a different tax regime and did not consider section 5 of the 2003 Act or the wording of the 2006 scheme. Case-Laws VAT and Sales Tax Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438660