https://www.taxtmi.com/caselaws?id=444447 A revisional order may be sustained despite apparent delay where the delay is satisfactorily explained by repeated adjournments sought by the assessee, so the limitation challenge fails. The Haryana VAT composition scheme under Section 9 read with Rule 49 applies where the assessee has opted for lump sum taxation, and liability continues under that regime up to the relevant cut-off date. On these principles, the Tribunal's findings on both limitation and lump sum tax liability were upheld, and no interference was made with the assessment of tax under the composition arrangement. en-us Fri, 29 Sep 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444447 A revisional order may be sustained despite apparent delay where the delay is satisfactorily explained by repeated adjournments sought by the assessee, so the limitation challenge fails. The Haryana VAT composition scheme under Section 9 read with Rule 49 applies where the assessee has opted for lump sum taxation, and liability continues under that regime up to the relevant cut-off date. On these principles, the Tribunal's findings on both limitation and lump sum tax liability were upheld, and no interference was made with the assessment of tax under the composition arrangement. Case-Laws VAT and Sales Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444447