https://www.taxtmi.com/caselaws?id=799080 Composition-scheme taxation at 0.5% remains available where finally determined taxable turnover is below the prescribed threshold, notwithstanding belated revised returns. Once the department accepts turnover within that threshold, it cannot impose the higher non-composition rate without cogent evidence that turnover exceeded the limit. The time limit for revising returns is procedural and does not displace substantive eligibility where differential tax and interest have been paid. Denial of the composition rate solely because revised returns were delayed is invalid. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799080 Composition-scheme taxation at 0.5% remains available where finally determined taxable turnover is below the prescribed threshold, notwithstanding belated revised returns. Once the department accepts turnover within that threshold, it cannot impose the higher non-composition rate without cogent evidence that turnover exceeded the limit. The time limit for revising returns is procedural and does not displace substantive eligibility where differential tax and interest have been paid. Denial of the composition rate solely because revised returns were delayed is invalid. Case-Laws VAT / Sales Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799080