TaxTMI 
TaxTMI 
2019 (7) TMI 1123
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.... DAYAL SINGH, J. 1. These revisions has been filed by the assessee against the order of the Trade Tax Tribunal, Bareilly Bench, Bareilly dated 08.08.2008 in Second Appeal Nos.133 of 2008 and 135 of 2008, both for A.Y. 2005- 06 (U.P.). 2. The assessee executed civil works contract during the assessment year in question. It applied for and had also been admitted to the benefit of the scheme for co....
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....he Act especially when the applicant opted for the compounding scheme under Section 7D of the Act." 5. Heard Sri Suyash Agarwal, learned counsel for the applicants-assessee and Sri B.K. Pandey, learned counsel for the opposite party-revenue. 6. These revisions have been heard and decided finally at this stage with the consent of the parties. 7. Learned counsel for the assessee submits that the ....
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....tax shall be realized. There is nothing in the section leaving any scope to hold that it has overriding effect over Section 7D of the 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 anythi....
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....roviding the facility of compounding in respect of the State development tax, but it does not mean that where it is neither mentioned that the composition amount includes the State development tax nor it is mentioned that it does not include State development tax and could be chargeable separately, it cannot be presumed that State development tax is separately chargeable apart from the composition....