https://www.taxtmi.com/caselaws?id=444363 A retrospective amendment to the KVAT composition scheme made the previous year's turnover relevant for computing compounded tax for 2011-12. The Kerala High Court noted that amounts shown in an earlier return could still be shown to be non-turnover, and genuine Form 25F declarations establishing agency sales and tax already paid by the principals justified exclusion of those amounts from the assessee's turnover base. Facts used for assessment under one provision were not irrelevant to composition under another, because amounts that are not turnover under the Act cannot be treated as turnover for any purpose under the same Act. en-us Tue, 03 Oct 2023 00:00:00 +0530 Sat, 14 Oct 2023 08:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444363 A retrospective amendment to the KVAT composition scheme made the previous year's turnover relevant for computing compounded tax for 2011-12. The Kerala High Court noted that amounts shown in an earlier return could still be shown to be non-turnover, and genuine Form 25F declarations establishing agency sales and tax already paid by the principals justified exclusion of those amounts from the assessee's turnover base. Facts used for assessment under one provision were not irrelevant to composition under another, because amounts that are not turnover under the Act cannot be treated as turnover for any purpose under the same Act. Case-Laws VAT and Sales Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444363