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2012 (3) TMI 389 - HC - VAT and Sales TaxCertificate in form L1 cancelled on the ground that the petitioner is not eligible to opt for composition in relation to electrical works contracts - Held that:- There is no dispute that the scheme of payment of tax by way of composition under section 5G of the Act can be availed of only by the dealers whose category of works contracts is not notified as ineligible for the scheme. There is no dispute that by G.O. Ms. No. 787, under section 5G(2) of the Act the Government notified all types of the electrical contracts as ineligible for the composition. The permission granted in form L1 to the petitioner, therefore, was ultra vires. Thus as initial permission granted by the CTO permitting composition was ultra vires and therefore, it is to be treated as void ab initio. When an order is void ab initio and the decision so declared, it is effective from the date it was originally issued by the authority without sanction of law. Tax revision dismissed.
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