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2019 (7) TMI 1123 - HC - VAT and Sales TaxImposition of state development tax - Benefit of the scheme for composition of tax liability - HELD THAT:- The question of law involved in the present case is no longer res-integra. The same has been authoritatively answered by the Division Bench of this Court in exercise of writ jurisdiction in M/S SYSTEMATIC CONSCOM LIMITED VERSUS STATE OF UP. AND OTHERS [2009 (3) TMI 872 - ALLAHABAD HIGH COURT] where it was held that State Development Tax is not payable by the petitioners in addition to the composition amount mentioned in the compounding scheme. Revision allowed - the question of law is answered in negative i.e. in favour of the assessee and against the revenue.
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