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2018 (3) TMI 1325 - HC - VAT and Sales TaxComposition Scheme - It is the case of the assesee that the SMR authority having determined the taxable income under the composition scheme ought not to have added tax under Section 3(2) of the Act as purchases on the goods supplied by the contractee to the contractor - Held that: - Tribunal proceeded only on the ground that the determination of tax based on the composition scheme is justifiable. It is hardly required to be stated that when particularly the assessee/appellant raises a ground and submits arguments on such point, it is obligatory for the Tribunal to address the said arguments and give a finding in accordance with law - matter remanded to the Tribunal for fresh consideration.
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