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2014 (1) TMI 828 - SUPREME COURTEnhancement in composition rates - Dealing in hides and skins - Tax liability - Held that:- A perusal of the Section 5A of the Act would indicate that the composition benefit is available to a dealer under the Act in case it is liable to pay either the sales tax under Section 4 of the Act or the purchase tax under Section 4-B of the Act. If that is so, since the assessee claims that it is not liable to pay any tax under Sections 4 and 4-B, it cannot take the benefit or the advantage of the composition scheme under the impugned notifications issued by the State Government and hence could not have challenged the said notifications in the Writ Petition before the High Court - assessee was not properly advised when he questioned the notifications before the High Court - Decided against assessee.
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