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2012 (7) TMI 855 - KARNATAKA HIGH COURTTax on escaped turnover - Held that:- When once the assessee opted for composition under section 17(6), the tax is payable on the total turnover and the total turnover includes consideration under both the agreements and therefore the revisional authority was justified in levying tax on the escaped turnover on the consideration mentioned in the subsequent agreement. It is in accordance with law. In that view of the matter, the order passed by the KAT is erroneous and contrary to the statutory provisions and also the law laid down by this court. Appeal is allowed. The order passed by the KAT which is impugned in this revisional petition, is hereby set aside. The order of the revisional authority is restored.
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