https://www.taxtmi.com/caselaws?id=801442 Section 15(5)(e) of the Karnataka Value Added Tax Act, 2003 was declared ultra vires the Constitution of India under an earlier binding Division Bench determination. Applying that determination to the petitioners' challenge, composition-scheme dealers covered by the provision were permitted to opt out of the composition scheme. The key legal point is that invalidity of the statutory provision removed the basis for requiring those dealers to remain within that scheme. en-us Thu, 15 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801442 Section 15(5)(e) of the Karnataka Value Added Tax Act, 2003 was declared ultra vires the Constitution of India under an earlier binding Division Bench determination. Applying that determination to the petitioners' challenge, composition-scheme dealers covered by the provision were permitted to opt out of the composition scheme. The key legal point is that invalidity of the statutory provision removed the basis for requiring those dealers to remain within that scheme. Case-Laws VAT / Sales Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801442