https://www.taxtmi.com/caselaws?id=760859 Under the Gujarat Value Added Tax Act, 2003, service tax collected from customers was held not to form part of the sale price for VAT computation because it is a separate statutory levy and is not included in the charging definition unless expressly provided. Applying that principle, the cancellation of composition permission and the consequential notices issued on the footing that VAT was payable on the service tax component could not be sustained. The impugned actions were therefore set aside, and the petitioners were left entitled to continue the composition benefit without treating service tax as part of the VAT base. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 12 Jan 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760859 Under the Gujarat Value Added Tax Act, 2003, service tax collected from customers was held not to form part of the sale price for VAT computation because it is a separate statutory levy and is not included in the charging definition unless expressly provided. Applying that principle, the cancellation of composition permission and the consequential notices issued on the footing that VAT was payable on the service tax component could not be sustained. The impugned actions were therefore set aside, and the petitioners were left entitled to continue the composition benefit without treating service tax as part of the VAT base. Case-Laws VAT / Sales Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760859