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2019 (7) TMI 1123
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....year in question. It applied for and had also been admitted to the benefit of the scheme for composition of tax liability promulgated by the State Government in exercise of power under Section 7D of the UP Trade Tax Act, 1948 (hereinafter referred to as the Act). 3. During the assessment year in question, the assessee received payment Rs. 71,73,793/- towards payment for work executed by it. Since, that amount exceeded the threshold limit of Rs. 50,00,000/-, the Assessing Authority vide assessment order dated 28.01.2008 imposed state development tax under Section 3H of the Act. Being aggrieved, the assessee carried the matter in appeals where it was unsuccessful. 4. These revisions has been pressed on the following question of law:- ....
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....he Act. As stated above, State development tax falls within the purview 'in lieu of tax payable' under Section 7D of the Act, therefore, once in a scheme composition amount is fixed the same shall include State development tax unless in the scheme itself anything to the contrary is stated. In the compounding scheme it is not stated that the composition amount would not include the State development tax. Therefore, we are of the considered opinion that apart from the composition amount mentioned in the Compounding Scheme in respect whereof, the assessing authority and the petitioners have agreed, the State development tax cannot be charged over and above the Compounding Scheme. 33. It is true that Section 3H(2) of the Act is....