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2013 (12) TMI 864 - ALLAHABAD HIGH COURTState Development Tax levied under Section 3-H of the U.P. Trade Tax Act, 1948 - Whether the assessee revisionist whose actual turnover for the period 1.4.07 to 31.12.07 of the assessment year 2007-08 had remained below 50 lacs rupees, is liable for payment of State Development Tax as in the remainder period of assessment U.P. Value Added Tax Act, 2008 - Held that:- assessee revisionist has not discontinued its business after 31.12.07 and as such Section 18 of the Act would have no application - assessee revisionist is clearly within the ambit of State Development Tax and is liable to pay the same accordingly. The authorities below accepted that the aggregate turnover of the assessee revisionist is more than 50 lacs rupees in the assessment year but have calculated it by adding the proportionate turnover for the three months in the actual turnover of the preceding 9 months which in effect is not the correct legal position - Since the assessee revisionist has continued with the business its actual turnover for the assessment year in question ought to have been taken into account. Notwithstanding enforcement of VAT Act w.e.f. 1.1.08 for the purposes of levy of State Development Tax under Section 3-H of the Act, the aggregate turnover for the assessment year would include the turnover for the period of the assessment year prior to the enforcement of the VAT Act as well as for the period after its enforcement - Decided in favour of assessee.
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