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2017 (12) TMI 619 - HC - VAT and Sales TaxBenefit of Composition Tax - dealer selling Liquor - denial on the ground that as per Rule 135(4) of the KVAT Rules, 2005, a Dealer selling liquor is not entitled to have the benefit of composition of tax under Section 15 of the Act - Held that: - The petitioner-assessee is admittedly selling liquor in one of its Units or Divisions namely, 3-Star Hotel run by it. The petitioner also holds a common registration number with the Respondent-Department. Merely because the petitioner - assessee can bifurcate the turnover relating to different commodities and the Respondent-Assessing Authority can also verify the same, it does not entitle the petitioner-assessee to claim blanket benefit of composition under Section 15 of the Act. If the State does not intend to give the benefit of composition to the Dealer selling liquor, it can certainly do so and no valid challenge can be made to the same - The petitioner Dealer cannot compel the Respondent-Department to grant such composition benefit, while maintaining the common registration and also simultaneously carry on the business of the goods or commodities like liquor which is specifically prohibited under Rule 135(4) of the Rules for availing such benefit. Petition dismissed - decided against Petitioner.
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