https://www.taxtmi.com/caselaws?id=796641 Composition-tax benefit for a restaurant business remains available where liquor, whose lawful production in the State is prohibited, is procured from outside the State and its resale is separately taxed at the normal rate. Section 14D of the Gujarat Value Added Tax Act and the retrospectively amended proviso to Rule 28C(6) permit this arrangement. A reassessment based only on a changed view of the applicable tax rate cannot withdraw the composition benefit, and a later cancellation of composition permission does not apply to an earlier assessment period. Relevant accounts and documents having been examined in audit assessment, the evidentiary objection lacks basis. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796641 Composition-tax benefit for a restaurant business remains available where liquor, whose lawful production in the State is prohibited, is procured from outside the State and its resale is separately taxed at the normal rate. Section 14D of the Gujarat Value Added Tax Act and the retrospectively amended proviso to Rule 28C(6) permit this arrangement. A reassessment based only on a changed view of the applicable tax rate cannot withdraw the composition benefit, and a later cancellation of composition permission does not apply to an earlier assessment period. Relevant accounts and documents having been examined in audit assessment, the evidentiary objection lacks basis. Case-Laws VAT / Sales Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796641