https://www.taxtmi.com/caselaws?id=441136 Under the MVAT composition scheme notified under s. 42(3A) and Condition No. 3, the dominant issue was whether a dealer who opted for composition could claim set-off of input tax on purchases allegedly not resulting in transfer of property in the works contract (administrative expenses and lease of construction equipment). The HC held that Condition No. 3, on its plain language, bars set-off of taxes paid "in respect of the purchases" without any express exception, and reading in a distinction based on transfer of property would defeat the scheme's object of a simple, hassle-free assessment mechanism by requiring factual enquiries into transfer of goods. The appeal was dismissed. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441136 Under the MVAT composition scheme notified under s. 42(3A) and Condition No. 3, the dominant issue was whether a dealer who opted for composition could claim set-off of input tax on purchases allegedly not resulting in transfer of property in the works contract (administrative expenses and lease of construction equipment). The HC held that Condition No. 3, on its plain language, bars set-off of taxes paid "in respect of the purchases" without any express exception, and reading in a distinction based on transfer of property would defeat the scheme's object of a simple, hassle-free assessment mechanism by requiring factual enquiries into transfer of goods. The appeal was dismissed. Case-Laws VAT / Sales Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441136